CESTAT Bangalore: Appellant Wins Service Tax Dispute

BM ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, MANGALORE

BM ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, MANGALORE - 2009 (16) S.T.R. 41 (Tri. - Bang.) The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, who was training children in arithmetical skills, against the Revenue's claim for service tax under "Business Auxiliary Services". The decision was based on previous orders from the Bench and Chennai Bench, resulting in a complete waiver of the dues until the appeal's disposal.