9911796707
TMI Blog2013 (10) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri Zafar Moonis, Sr. Standing Counsel, for the Respondent. ORDER Having heard learned counsel for the parties, we frame the following substantial question of law :- "Whether the Customs Excise and Service Tax Appellate Tribunal was correct in directing the appellant herein to deposit Rs. 53,25,568/- along with the proportionate interest and penalty, as a precondition for hearing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined in Section 65(27) of the Finance Act, 1994 and applicable with effect from 1-7-2003. In Section 65(27), "commercial training or coaching centre" means an institute or establishment providing commercial training or coaching for imparting skills, knowledge or lessons on any subject or field other than sports with or without certificate. 5. For the purpose of clarity, we record that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be treated as commercial training or coaching centre services. Reliance is also placed on the decision of Tribunal, Bangalore Bench in Wipro Limited v. Commissioner of Income Tax [2010 (20) S.T.R. 62 (Tri.-Bangalore)], wherein Tribunal observed that the appellant did not, prima facie, fall under the category of "Management Consultants" but was covered in the category of "IT Services". Another de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but record that the issues raised do merit consideration. The plea of the appellant is that they had supplied and were paid consideration for the software sold. The appellant it is stated was not a commercial training or coaching institute but had developed and had sold software and as a term also trained the employees. 10. Question of law is, accordingly, answered. The appeal is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
