2008 (4) TMI 88

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....ppellant. Avinash Mathur, Co. Rep. for the Respondent. [Order Per M. Veeraiyan, Member (Technical) - This is an appeal by the Department against the order of the Commissioner (Appeals) dated 26.08.2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The respondent enrolled  students for coaching for the period from April 2003 to February 2004; servic....

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.... by the assessee gave the benefit of cum-tax benefit in respect of amounts realized by them prior to 1.7.2003 and consequently interest liability was also reduced. He also reduced the penalty from Rs. 31,156/- to Rs. 27,300/-. 4. We heard the learned Jt. CDR extensively on the three issues on which the Commissioner has given benefit to the assessee.  In this case, we find that the "service....