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2013 (11) TMI 254
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....ndrasekharan The appeal is directed against Order-in-Appeal No. BR(63)/02/STC/06 dated 04/01/2006 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. A service tax demand of Rs. 10,26,731/- was confirmed against M/s. Bombay Stock Exchange Ltd. for the period July 2003 to March 2004 towards 'Commercial training or Coaching" services rendered by them along with interest and penaltie....
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....ld that such services rendered by non-commercial organizations would not be liable to service tax. Later on, law was amended to cover all institutions who undertake training or coaching for consideration irrespective of the nature of the organization. Therefore, no malafide can be attributed to the appellant in not discharging the tax liability on time. Accordingly, he pleads for waiver of penalty....