2013 (12) TMI 867

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.....M. Ravi Rajendran, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides extensively on the stay petition. 2. Service Tax demand of Rs. 30,43,531/- (Rupees thirty lakhs forty-three thousand five hundred and thirty one only) along with interest stands confirmed relating to the period 1-4-2004 to 31-3-2009 and equal amount of penalty under Section 78 stands imposed. The....

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....ing, he submits that the material available in online courses are identical to what is available in CDs (CDs were played for a while for our viewing). 3.3 Referring to the definition of the 'taxable service', he submits that in respect of sale of CD and registration for e-learning, there is no presence of any institute or establishment interacting with the perspective students and therefor....