2017 (3) TMI 1104

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....ocate) for the Appellant Mr. Ranjan Khanna, DR for the Respondent ORDER Per S.K. Mohanty: Brief facts of the case are that the appellant is engaged in providing 'Commercial Training or Coaching Service'. The service tax department initiated proceedings against the appellant for confirmation of the service tax demand on the basis of information received from the income tax department, t....

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.... 4. We have heard both the sides and perused the records. 5. We find that based on the report submiited by the Deputy Director of Income Tax (Inv.), the Service Tax department proceeded against the appellant for confirmation of the adjudged service tax demand. The demand raised by the income tax authority was challenged by the appellant before the Income Tax Tribunal and the Tribunal while de....