2011 (3) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JAY KUMAR MITTAL, JJ. Mr. H.P.S.Ghuman, Senior Standing Counsel for the appellant.   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 28.7.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial question of law:-   "i) Whethe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was treated as subject to service tax vide order-in-original dated 28.1.2009. On appeal, the said order was set aside on the ground that without making any enquiry and in absence of any statutory presumption, the department could not treat the amount as representing proceeds of services provided by the assessee. The view taken by the Tribunal to this effect in Kipps Education Centre Bathinda Vs. ....