2015 (10) TMI 2003
X X X X Extracts X X X X
X X X X Extracts X X X X
....For the Petitioner : Mr. Kuryan Thomas, Advocate For the Respondent : Mr. Ajay Saxena, Commissioner (AR) ORDER Per : ASHOK K ARYA Both parties have been heard. There are two issues. One is commercial training or coaching conducted by the appellant. We note that the appellant claim to conduct the trainings leading to award of the certificate of completing course of One Year Pre-Sea Trai....


TaxTMI
TaxTMI