2023 (1) TMI 592

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....ent for the Respondent: Shri Harsh Vardhan, Authorised Representative ORDER M/s National Productivity Council [the Appellant] filed this appeal to assail the order-in-Appeal dated 25.11.2009 [the impugned order] passed by the Commissioner (Appeals) Jaipur, whereby he partly allowed the appeal of the appellant and remanded the case to the adjudicating authority for fresh determination of service....

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....mitted a detailed reply to the show cause notice but the original authority did not agree with the appellant's contentions and confirmed the demand of service tax along with interest. He also imposed penalty of Rs. 4,37,298/- under section 78 and Rs. 100 per day until the amount is deposited under section 76. 4. The appellant conducted various training programmes for industries to help them boost....

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....(8) TMI 26-CESTAT-NEW DELHI] in which it was held as follows: " 4.4 Thus the thrust of the Appellant's activity is conducting scientific research related to productivity and undertaking technical study in this regard for their clients and tendering advice to them for optimizing their productivity. In view of this we hold that out of the two competing entries Management Consultancy and Scientific....

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.... find that in the impugned order, the Commissioner (Appeals) has already held that the board and lodging facilities provided for training would not form part of the gross value whereas expenses in other heads such as printing, stationery and miscellaneous expenses will be part of the gross amount. We find no good reason to deviate from this decision. 9. The third question is of limitation. The Co....