2021 (11) TMI 246

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....apil Wadhwa, Ms. Deepika Pokharia, Ms. Deepshri, Ms. Pranita Saboo and Chanakya Sharma, Advocates, for the Petitioner. Shri N. Venkataraman, ASG, M.K. Maroria, AOR, Arijit Prasad, Sr. Advocate, Ms. Nupur Sharma, Chinmayee Chandra and V. Chandra Shekara Bharathi, Advocates, for the Respondent. ORDER Civil Appeal @ SLP (C) No. 3758 of 2019 : Leave granted. 2. This appeal takes exception to ....

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....dy of appeal and as a consequence, obliged to deposit the pre-deposit amount. 6. The fact that the appellant is not covered by the category of assessee engaged in commercial training and coaching services, is not disputed before us by the Department. The issue on merits has been directly answered in favour of the appellant vide decisions dated 11-9-2017 and 1-11-2017 in M/s. ITM Internationa....