2015 (2) TMI 140

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....dvocate, for the Appellant. Shri Pramod Kumar, Authorized Representative (Jt. CDR), for the Respondent. ORDER Commissioner (Appeals), Customs & Central Excise, Service Tax, Bhopal vide the impugned order dated 11-8-2008 rejected the appeal preferred by the appellants/assessee against the adjudication order dated 12-12-2007 passed by the Additional Commissioner, Central Excise, Bhopal. The....

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....to commercial coaching or training, a taxable service. Another activity, which was assessed to service tax under the same taxable category is in respect of a study centre for providing a course of instruction for B. Tech (AME) and other courses, on behalf of Janaardan Rai Nagar Rajasthan Vidapeeth, Udaipur, Rajasthan, a deemed University. Engineering and other degrees are awarded by the said Unive....

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....cation order, as confirmed by the Commissioner (Appeals), is to that extent unsustainable and is declared inoperative. 4. The service tax due and assessable on the consideration received towards fees on the appellant providing a study centre for the Janaardan Rai Nagar Rajasthan Vidapeeth, Udaipur, Rajasthan, is however taxable as "commercial coaching or training" service, but has not been....