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I.C. Financial Analysis of India Versus C.C. & C. Ex., Bhopal

2015 (11) TMI 1584 - CESTAT NEW DELHI

Demand along with interest and penalties - appellant provided commercial training or coaching service - Alwar C. Ex & S.T. Division has indeed dropped a similar demand raised in respect of the appellants Alwar unit on the ground that the amount recei .....

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at Hyderabad covered the fee recovered by all the off-campus centres located all over India, it follows that the fee recovered at Sagar was also covered therein and therefore the show cause notice resulting in the impugned order-in-appeal was not req .....

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ant. Shri K. Poddar, AR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal is filed against order-in- appeal dated 27-7-2009 in terms of which service tax demand of ₹ 81,138/- for the period March, 2004 to July, 2005 was .....

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issue has been decided against it in its own case vide CESTAT order reported at 2013 (30) S.T.R. 273 (Tri. - Bangalore). It however contended that the amount on which impugned demand has been confirmed has already been included in the show cause not .....

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show cause notices for the period July, 2003 to March, 2008 covering the entire amount received by all the branches of the appellant all over India. 3. We have considered the contention of the appellant and have perused the records. We find that .....

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ssued to the appellant at Hyderabad. We find that the appellant had taken a similar plea in the present case before the primary adjudicating authority and the primary adjudicating authority (Assistant Commissioner, Central Excise Division, Sagar) in .....

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