2018 (4) TMI 1761

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..... ppellant: Vineet Kumar Singh, Advocate For Respondents: Rajeev Ranjan, Joint Commissioner and Sandeep Kumar Singh, Deputy Commissioner (ARs) ORDER Anil Choudhary, 1. Heard the parties. 2. The issue in this appeal relates to taxability under the head of 'Commercial Training & Coaching', 'Business Auxiliary Service' and also some input credit is disputed. 3. From the facts on .....

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..... 7) read with Section 65(105)(zzc) of the Finance Act. 4. The next issue is regarding service tax of Rs. 2,65,442.76 under the head of 'Business auxiliary service'. It is undisputed fact that the appellant has conducted online examination on behalf of Symbiosis University, Maharashtra Institute of Technology & Manipal Sikkim University and receives the service charges for which service tax .....

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..... nder Rule 4A of Service Tax Rules. Inasmuch as they are not showing proper details. The Learned Counsel for the appellant have demonstrated sample(s) copies of such invoices during the course of hearing. We find that all the required information being - name, address, registration number, etc., type of the service tax is payable thereon, etc., are given. 6. Accordingly, we set aside impugned orde .....

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