2007 (3) TMI 667

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.... Shri K.S. Reddy, JDR, for the Respondents. ORDER The appellant is required to pre-deposit service tax of Rs 1,11,240/- with separate penalties. The department has considered the training given by the appellant as coming within the category of commercial training. The appellant had entered into an agreement with M/s. International Air Transport Association (IATA) Canada as per which M/s. G....