2013 (10) TMI 1344

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....R, for the Respondent. ORDER This appeal has been filed by the appellant against OIA No. 522/2006/440(RAJ)/COMMR(A)/RP/RAJ, dated 15-9-2006 passed by the Commissioner (Appeals), Rajkot. Under this OIA, Commissioner (Appeals) has upheld the OIO dated 30-3-2006 confirming demand of Rs. 7,082/- and imposition of penalty of Rs. 14,000/- under Section 78 but set aside penalty of Rs. 7,000/- imposed u....

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....ly defended the order passed by the first appellate authority. 4. Heard Learned AR and perused the case records. The issue involved is chargeability of Service Tax on an amount of Rs. 88,575/- collected prior to 1-7-2003 for imparting coaching in English language. As per the facts narrated in OIA dated 18-9-2006 this fee amounts were collected as advance fees for the services rendered before....

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....to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; (ii)     "Computer Training Institute" means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies." 5. In view of the above definition, a Coaching in Engl....