TMI Blog2009 (7) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides on the applications for waiver of service tax of Rs. 3,09,335/- together with interest and penalty of Rs. 41 lakhs. The tax demand has been confirmed on the ground that the assessees are rendering service of Commercial Coaching and Training Centre . 2. We find that the Additional Commissioner has accepted the contention of the assessees that they were not Commercial Coaching Centre for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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