TMI Blog2008 (12) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... d Order-in-Original 01/2008, dated 27-2-2008 the appellants are required to pre-deposit the following amounts as given in the tabular column : Period covered 1-7-2003 to 31-3-2006 1-4-2006 to 31-03-2007 Date of Order-in-Original 01/2008, dated 27-2-2008 Service tax confirmed Rs. 12,24,85,459 (Service tax of Rs. 12,08,00,897 and Edu. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Schools; Kellogg School of Management, Wharton School and the London Business School. They offer the following courses : (a) Post Graduate Programme in Management (b) Executive Education Programme. 4. The appellant is also registered under Section 12 of the Income tax Act, 1961 as a charitable institution making its income non-taxable. Revenue proceeded against the appellants on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Final Order Nos. 1221 to 1224/2008, dated 17-10-2008 [2009 (14) S.T.R. 220 (Tri. - Bang.)] (d) M/s. C-DAC v. CC CE (Appeals-II), Hyderabad vide Final Order No. 1241/2008, dated 21-10-2008 [2009 (14) S.T.R. 165 (Tri. - Bang.)]. 6. Further, it was argued that the appellant imparts education which is not synonymous with the services rendered by a Commercial Coaching and Training Centre . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applicable. He further stated that he is contesting all the points urged by the appellant. According to him, in the light of the definition given in Finance Act, the services rendered by the appellant would definitely be taxable under the category of Commercial Coaching or Training Centre Services . 8. On a very careful consideration of the issue, we find that this issue was elaborately deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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