2015 (1) TMI 43

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...., A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. SUR-EXCUS-001-APP-529-13-14 dated 25.11.2013. The issue involved in the present appeal is payment of service tax on Commercial Training and Coaching services imparted by the appellant during the period 2006-07. 2. Shri R. Subramanya (Advocate) appearing on behalf of the appellant....

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....Section 78 with effect from 16.5.2008. He relied upon the following case laws:- (a) Bajaj Travels Limited vs. Commissioner of Service Tax - [2012 (25) STR 417 (Del.)] (b) Anand Decorators & Hirers vs. Commissioner of Service Tax, Ahmedabad - [2013 (30) STR 86 (Tri. Ahmd.)] 4. Heard both sides and perused the case records. Appellant is not agitating the issue on merits but has claimed non-....

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.... passed on the basis of judgment of Hon'ble Delhi High Court in the case of Bajaj Travels Limited vs. Commissioner of Service Tax (supra). At the same time, it is also observed that the judgment of jurisdictional Gujarat High Court in the case of Commissioner of Service Tax vs. Manan Motors Pvt. Limited (supra) was not brought to the notice of the bench. On the same issue the Hon'ble High ....

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....with the argument of learned counsel for the appellant as the Boards Circular dated 3-10-2007 in paragraph No. 3.1 has considered the proviso to Section 73 that where a person has paid service tax in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person to whom notices are served under sub-section (1) shall be deemed to be concluded. In the inst....