2008 (6) TMI 95

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.... Ms. Rukmani Menon, Advocate for the Respondent. [Order (Oral)] - Revenue has filed this appeal against the impugned Order-in-Appeal No 40/2007-ST dated 23-3-2007. 2. I heard both sides. 3. The respondents are actually franchiser of NIIT teaching computer courses conducting or holding computers. On the advice of the franchiser they did not pay the Service tax during the relevant period. N....

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....has been set aside by the Hon'ble Punjab & Haryana High Court - 2006 (4) S.T.R. 177 (P & H) = 2006 (202) E.L.T. 398 (P & H) (b) The above case has been confirmed by the Hon'ble Madhya Pradesh High Court in the Sai Machine Tools Pvt. Ltd. - 2006 (203) E.L.T. 15 (MP) (c) The above judgments have been respectfully followed by Ahmedabad & Delhi Benches of CESTAT in the case of Goldstar Metal Ltd....