2018 (4) TMI 1401

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....ngh, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR) & Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent Per: Anil Choudhary Heard the parties. 2. The issue in this appeal relates to taxability under the head of „Commercial Training & Coaching‟, „Business Auxiliary Service‟ and also some input credit is disputed. 3....

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....g under Section 65(27) read with Section 65 (105) (zzc) of the Finance Act. 4. The next issue is regarding service tax of Rs. 2,65,442.76/-under the head of „Business auxiliary service‟. It is undisputed fact that the appellant has conducted online examination on behalf of Symbiosis University, Maharashtra Institute of Technology & Manipal Sikkim University and receives the service ....