2010 (2) TMI 292

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..... Prasanna Krishnan, C.A., for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T )]- Heard both sides. Under the impugned order it has been held that the appellants are providing 'Commercial Training or Coaching service' and a service tax demand of Rs. 91,83,147/- has been confirmed against them apart from levying interest and penalties. .....

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..... f Hot Management has been held to be an independent entity, which it is not. 3. Heard the learned DR Ms. Indira Sisupal. She supports the impugned order. 4. After hearing the arguments from both sides and going through the case records, we find that courses in respect of which degrees are conferred by the recognized universities stand excluded from the definition of 'commercial training or coach .....

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