2009 (7) TMI 533

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [2007] 7 STT 109 (Kol. - CESTAT) held that not liable to pay service tax the appeal is allowed. The appellant succeed. - ST/362/2007-CUST. BR. - ST/226/2009 - Dated:- 10-7-2009 - D.N. PANDA, JUDICIAL MEMBER AND RAKESH KUMAR, TECHNICAL MEMBER Harpreet Singh for the Appellant. S.R. Meena for the Respondent. ORDER D.N. Panda, Judicial Member. - The matter in controversy is whether .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mendment by Notification No. 19/2005-ST, dated 7-6-2005. The appellants have stated that with effect from 15-6-2005, they had paid the service tax and they had already got registered under the category of Commercial Training or Coaching. Therefore, for the period during which they were exempted, service tax cannot be demanded. Moreover, we also appreciate that there is no ground for invoking the l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X