2015 (4) TMI 288

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....Jain with Ms. Mahi Yadav Ms. Pragya Sethia, By the Court Heard on admission. This appeal is directed against the final order dated 13.9.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal in Appeal No.ST/4030/2012-SM. The appellant holder of service tax registration provides commercial training and coaching services to the students and is not entitled to confer any degr....

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....pellant and demanded service tax along with interest with proposed penalty.  Show cause notice was decided against the appellant and the order-in-original was challenged before the Commissioner (Appeals) who vide order dated 21.09.2012 dismissed the same after modifying the penalty amount.  Undeterred, the appellant filed appeal before the Appellate Tribunal which has been partly allowed....

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.... the appellant during the academic sessions to encourage the existing students and motivate new students.  In these celebrations, catering, photography and tents are used by the appellant and these celebrations are held only when students pass commercial training or coaching classes.  The appellant is paying service tax under the output service of commercial training or coaching.  O....