2019 (11) TMI 494

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.... Shri Banumurthy, Advocate For the Appellant Shri Gopakumar, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 25/09/2008 passed by the Commissioner whereby the Commissioner has confirmed the demand of service tax amounting to Rs. 50,06,708/- under Section 73(2) of the Finance Act, 1994 and appropriated the said....

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....stration under the category of 'Commercial Training and Coaching Services'. On the basis of information gathered that the appellant is providing services in the nature of commercial training and coaching and have not paid service tax under the said services, investigations were undertaken. During the course of investigation, entire amount of service tax along with service tax was remitted. Thereaf....

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....ard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and law. He further submitted that the appellant has a good case on merits as the appellant is rendering the Information Technology Service which was excluded under the heading BAS. But he further....

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.... v. Majestic Mobikes Pvt. Ltd. Vs. CST [2008(11) STR 609 (Tri. Bang.)] vi. CCE Vs. Addeco Flexione Workforce Solucations Ltd. [2012(26) STR 3 (Kar.)] vii. CCE Vs. Motor World [2012(27) STR 225 (Kar.)] 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the va....