2008 (8) TMI 228

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....asa, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The stay application and the appeal have been filed against the Order-in-Original No. 3/2007-08 (RS) dated 30-5-2007, passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam. They are taken up together for the disposal as the issue lies in a short ....

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....ecognized by law. Therefore he stated that the appellant, VEIL is a part of the VES and the amount collected by them is only for providing certain infrastructure facilities and it cannot be said that they were rendering any commercial coaching and were receiving the amount for such commercial coaching services. He brought a large number of ledgers to show that the amount collected is only for host....

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.... the Bench to examine all the ledgers which he had brought. 6. On a very careful consideration of the matter, we find that it is the contention of the appellants that they had not provided any commercial coaching. Further the learned Advocate in order to substantiate his point brought a large number of ledgers. He also accepted the fact that even though they collected the amount in the guise of....