2015 (11) TMI 1584 - AT - Service Tax

Demand along with interest and penalties - appellant provided commercial training or coaching service - Alwar C. Ex & S.T. Division has indeed dropped a similar demand raised in respect of the appellants Alwar unit on the ground that the amount received by appellant’s Alwar unit has been included in the show cause notice issued to the appellant at Hyderabad - Held that:- in view of the clear report from Central excise Commissionerate Hyderabad that the show cause notices issued to the appellant at Hyderabad covered the fee recovered by all the off-campus centres located all over India, it follows that the fee recovered at Sagar was also covered therein and therefore the show cause notice resulting in the impugned order-in-appeal was not required to be issued at the 1st place. - Decided in favour of appellant