2017 (2) TMI 1370

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....a Garg, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal No. 169/S.Tax/D-II/2012 dated 11.09.2012 passed by the Commissioner (Appeals) Central Excise, New Delhi. 2. The appellants are engaged in providing coaching to the candidates to prepare for entrance examinations towards admission in professional courses. They were registered with the De....

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.... 4. After hearing both sides and on perusal of record, it appears that the identical issue has come up in the assessee's own case before the Tribunal in ST/Appeal No. 1355 of 2010 (Final Order No. 50512/2017 dated 23.01.2017) where it was observed that: "5. The appellants are providing taxable service under the category of "Commercial Coaching and Training" and were discharging service tax on t....