2010 (8) TMI 245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ateshwara Rao, Advocate, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The impugned order revised the order of the original authority which had dropped demand of service tax from the appellants for having rendered taxable service falling under the category "Commercial Training or Coaching Centre' classified under Section 65(27) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 39/- as proposed in the show cause notice. 2. We have heard both sides. Prima facie, we are unable to agree with the conclusion of the Commissioner that English is not a foreign language and therefore, the appellants are liable to pay service tax. In the circumstances, we order waiver of pre-deposit of the dues confirmed against the appellants pending decision in the appeal. (Pronounced & d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X