2015 (11) TMI 1584

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....AR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal is filed against order-in- appeal dated 27-7-2009 in terms of which service tax demand of Rs. 81,138/- for the period March, 2004 to July, 2005 was sustained along with interest and penalties on the ground that the appellant provided commercial training or coaching service but did not pay service tax thereon. 2. T....

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....sed the records. We find that Alwar C. Ex & S.T. Division vide OIO dated 14-6-2007 has indeed dropped a similar demand raised in respect of the appellants Alwar unit on the ground that the amount received by appellant's Alwar unit has been included in the show cause notice issued to the appellant at Hyderabad. We find that the appellant had taken a similar plea in the present case before the prima....