2018 (1) TMI 1343

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.... Shri Praveen Sharma, Advocate For the Respondent : Shri Sanjay Jain, AR ORDER Per B.Ravichandran 1. Both the revenue as well as the assessee are in appeal against the same common impugned order. 2. We have heard both sides and perused the appeal record. 3. The only dispute in the present appeal is with reference to valuation of taxable service under the category of Commercial Tr....

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....fore 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 the same. The dispute in the present case is relating to abatement in terms of notification No.12/03-ST towards the amount rece....