2018 (10) TMI 89

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....VA, MEMBER (TECHNICAL) Shri Neerav Mainkar, Advocate for Appellant Shri Atul Sharma, Assistant Commissioner (AR) for Respondent ORDER Per: S K Mohanty Brief facts of the case are that the appellant is registered with the Service Tax department for providing the taxable service under the category of "Technical Testing and Certification Service". During the course of audit of records ....

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.... the taxable category of "Commercial Training and Coaching service" and Rs. 1,13,003/- along with interest was confirmed against the issue of suppression of taxable values. The above amount of service tax and interest paid by the appellant before adjudication of the matter, were appropriated in the impugned order against the confirmed demands. Duty demand of Rs. 56,81,628/- proposed for recovery i....

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....cial Coaching and Training Service", holding that the training is conducted in the subject of gemology, which is not related to sports; that the said training is purely commercially oriented inasmuch as the appellant had collected consideration in the form of fees from the participants for imparting the skills in the field of diamonds, jewelry and stones; and that the said training programme under....

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....d to non-payment of service tax on "Technical Inspection and Certification" service, the impugned order has confirmed the service tax demand based on the report submitted by the Additional Commissioner(Audit), which was prepared by reconciling the figures reflected the Profit and Loss Account vis-a-vis reflected in the ST-3 returns. We also find that the adjudicating authority has recorded specifi....