TMI Blog2009 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant failed to prove that they are not commercial concern – appellant is not eligible for full waiver of demand – stay partly granted. - ST/870/2008-Cus.(Br.) - ST/76/2009(PB), - Dated:- 16-2-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri Vikas Khandelwal , C.A. , for the Appellant. Shri L.B. Yadav, SDR, for the Respondent. [Order per : D.N. Panda, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought the appellant to the levy of service tax under the category of commercial training and coaching. He prays that the order of the Commissioner may be maintained. 3. Heard both the sides and perused the record. We have also perused the Circular No.107/01/2009, dated 28-1-2009 issued by the CBEC. Board has clarified that the concept of charitable purpose does not take away an assessee from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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