2010 (6) TMI 269

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....he Appellant. R.K. Mahajan for the Respondent. ORDER D.N. Panda, Judicial Member - The appellant has come in appeal against the order of adjudication dated 31-3-2009 raising service tax demand of Rs. 1,68,06,053 and education cess of Rs. 3,36,121 with other consequence of law. The demand arose on the ground that the appellant provided commercial education service as a commercial coaching ....

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....l not amount to any service liable to tax under section 65(105)(zzc) of the Finance Act, 1994; so also his further submission is that this particular appellant has its own designed course and educates the participants according to the brochure appearing at page 43 of the appeal folder. The brochure does not say that training is imparted. 3. The learned Counsel points out that at page 182 of the....

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....opposing all the contentions of the learned Counsel, submits that page 56 of the brochure, which is referred to by the learned Counsel at page 43 of the appeal folder, categorically shows the nature of activity carried out by the appellant was education as well as training. This is what the learned adjudicating authority dealt in page 8 of the order in para 27.  The finding that the education....