TMI Blog2007 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ed tax is granted subject to the condition that petitioner will deposit half of the demanded amount within 8 weeks - Tribunal is directed to dispose of the appeal within a period of six months from the dale of receipt of a copy of this order - 28144 of 2007 - -- - Dated:- 31-12-2007 - [Order per: T. Meena Kumari, J. (Oral)]. - 1. Seeking a writ of mandamus directing the Customs, Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner, Customs and Central Excise, Hyderabad - II requiring the petitioner to register itself with the Service Tax Authorities and to furnish the details of month wise payments received for providing services with effect from 1-7-2003 along with tax returns for the corresponding years, to which the petitioner filed reply dated 11-12-2006 claiming exemption from payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, hence, is liable for payment of tax and demanded an amount of Rs. 38,02,950/- towards Service Tax, Rs. 70,070/- towards Education Cess for the commercial coaching activity for the period from 1-7-2003 to 31-3-2006 with interest on the said amount. A penalty of Rs. 100/- per day until payment of duty, penalty of Rs. 1000/- for contravention of provisions of Finance Act, 1994 and also a penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n commercial lines, is not appreciated by both the original and appellate authorities in correct perspective and therefore, the finding that the petitioner falls within the ambit of Commercial Coaching and Training under Sec. 65(27) of the Finance Act, 1994 cannot be sustained. 6. While the learned Asst. Solicitor General of India, vehemently opposed the prayer of the petitioner. 7. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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