2024 (10) TMI 1732

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.... (TECHNICAL) Shri Gunjan Shah, Chartered Accountant for the Appellant Shri Sanjay Kumar Superintendent (AR) for the Respondent ORDER RAMESH NAIR The appellant is engaged in providing specified taxable services, Commercial Training and Coaching falling under Section 65 (105) (zzzc), Air Travel agent service falling under Section 65 (105) (m) of the Finance Act, 1994 respectively. Dur....

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....nd of service tax amounting to Rs. 37,24,185/- and also for interest and imposition of penalty. The show cause notice has been adjudicated vide O-I-O which was upheld by the impugned order passed by the Commissioner (Appeals). Therefore, the present appeal. 2. Shri Gunjan Shah, Learned Chartered Accountant appearing on behalf of the Appellant at the outset submits that this issue is no more res....

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.... and also decided on the basis that the appellant being service provider in the capacity of intermediary therefore, their service is not export of service. 4.1 We prima facie find that the issue has been considered in detail in both the judgments cited by the learned counsel. However, to apply those judgment in the facts of the present case the fact of this case as well as fact in the cited jud....