2014 (2) TMI 1083

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....d by the appellant seeks waiver and stay in respect of the adjudged dues which include service tax of Rs. 1,36,137/-, education cess of Rs. 2,330/- and penalties. The demand of service tax is under the head 'Commercial Training or Coaching Service' and for the period 2003-04 to 2005-06. The taxability of the service rendered by the appellant during the said period is not in dispute. What is disput....

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....e half-year October 2003 to March 2004, the total amount of fees collected from the students for that half-year less refunds made to the students in the succeeding half-year was adopted as taxable value. If that be so, it is incomprehensible from the impugned order as to why the refunds to students in the half-year April 2006 to September 2006 were not allowed to be excluded from the taxable value....