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2015 (11) TMI 1584 - CESTAT NEW DELHI

2015 (11) TMI 1584 - CESTAT NEW DELHI - 2016 (43) S.T.R. 287 (Tri. - Del.) - 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 received by appellant’s Alwar unit has been included in the show cause notice issued to the appellant at Hyderabad - Held that:- in view of the clear report from Central excise C .....

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d Shri R.K. Singh, Member (T) Shri Narendra Singhvi, Advocate, for the Appellant. 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 sustained along with interest and penalties on the ground that the appellant provided commercial training or coaching service but did not pay service tax thereon. 2. Th .....

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erate intimated him that the appellant s office at Hyderabad had been issued 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 Alwar C. Ex & S.T. Division vide OIO dated 14-6-2007 has indeed dropped a similar demand raised in respect of the appellants Alwar unit on the ground that the amount re .....

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