2014 (1) TMI 313

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....impugned adjudication order dated 15.10.2012 by the Commissioner, Service Tax, New Delhi confirmed service tax demand in all of Rs.88,18,758/- besides directing recovery of interest and penalty as specified. Proceedings were initiated against the petitioner/appellant under two Show Cause Notices dated 20.10.2009 and 20.10.2010 for having provided a bouquet of taxable services i.e. "commercial trai....

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....ercial or coaching provided by a vocational training institute from the liability to tax. This Notification defined vocational training institute to mean a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such coaching or training. Rejecting the claim for ex....

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....arkhand in Ranchi Club Ltd. Vs. CCE - 2012 (26) STR 401 (Jhar.) 5. On business support service and renting of immovable property services, while it is contended before us that part of the consideration received under these categories is not liable to tax, these contentions are raised only in the appeal. In case of support service of business or commerce, the contention of the appellant is that ....

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....d with Section 65(19a). 6. However, there is no basis for the claims as to the distinct receipts claimed now by the petitioner, in the reply to the Show Cause Notice presented before adjudicating authority. 7. For the aforesaid reasons, we grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned order, on condition that the petitioner remits Rs.9,66,000/- (repres....