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TMI Blog2010 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER D.N. Panda, Judicial Member - The appellant has come in appeal against the order of adjudication dated 31-3-2009 raising service tax demand of Rs. 1,68,06,053 and education cess of Rs. 3,36,121 with other consequence of law. The demand arose on the ground that the appellant provided commercial education service as a commercial coaching centre in terms of section 165(105)(zzc) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65(105)(zzc) of the Finance Act, 1994; so also his further submission is that this particular appellant has its own designed course and educates the participants according to the brochure appearing at page 43 of the appeal folder. The brochure does not say that training is imparted. 3. The learned Counsel points out that at page 182 of the appeal folder, breakup of the total receipt was giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that page 56 of the brochure, which is referred to by the learned Counsel at page 43 of the appeal folder, categorically shows the nature of activity carried out by the appellant was education as well as training. This is what the learned adjudicating authority dealt in page 8 of the order in para 27. The finding that the education composed training imparted brought the appellant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-taxable element included for levy. At this stage believing the averment of the learned Counsel that tax liability may be limited to Rs. 8 lakhs as argued by appellant aforesaid, waiver of pre-deposit during pendency of appeal may be ordered. 6. When we noticed the above feature, we enquired whether the appeal can be disposed of without keeping the same pending. But revenue does not agree for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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