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TMI Blog2015 (2) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... i B S Meena, AR ORDER Per: Ashok Jindal: The service tax demand of Rs. 52,63,542/- along with interest and various penalties have been confirmed against the applicant by way of the impugned order under the category of Commercial Coaching and Training Institute service. 2. The brief facts of the case are that the applicant is an institute recognised by the Yashwantrao Open University and runnin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 for the period October 2005 to March 2011. The adjudication order was passed confirming the whole demand of service tax for the impugned period along with interest and various penalties of the Finance Act, 1994. Aggrieved from the said order, the applicant is in appeal and seeking waiver of pre-deposit at this stage. 3. Shri Sagar Shah, CA, consultant appeared and submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by the Tribunal in Silverline Estates . Therefore, it is prayed that waiver of pre-deposit be granted. 4. On the other hand, ld. AR opposed the contention of the consultant and submits that in this case, the appellant is very well covered under the definition of Commercial Coaching and Training Centre as they are providing these professional courses which are not recognised by any University. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Training Centre". Therefore, the argument advanced by the ld. AR that running of degree courses by the applicant being recognised by the University is not subject matter is not correct as we have to see the whole activity carried out by the applicant. 7. Therefore, the applicant is not providing service under the category of "Commercial Coaching and Training Centre". Further, we find that pos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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