2018 (12) TMI 942

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....ECHNICAL) Shri D. V. Pathy, Adv. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (AR) for the Revenue ORDER Per Bench: Heard both sides and perused the appeal records. 2. The facts of the case are that the present appeals have been filed by the appellants against the Revision Case Nos.03 & 04/ST/Sec.84/Commissioner/2008 both dated 27.03.2008 both passed by the Commissioner of ....

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....ed by Notification No.01/2004-Service Tax dated 04.02.2004, wherein the effect of Notification was extended till 30.06.2004. In effect, no service tax was payable on the services provided by the Computer Training Institute till 30.06.2004. 3. The Government of India vide Notification No.24/2004-ST dated 10th September, 2004 withdrew the exemption granted to the Computer Training Institute w.e.f....

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....ot disputed by the ld.Advocate for the Appellant. 5. The ld.DR appearing on behalf of the Revenue has contended the fact that during the period in question, this was a liability on the appellant for payment of service tax on the services provided by them and accordingly the tax was correctly demanded by the original adjudicating authority. In support of his contention, he relies on the decision....