2012 (5) TMI 490

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..... to be a primary commercial activity of the appellant nor also commercial activity of such nature as known to the fiscal laws was carried out by Respondent. stay application and appeal of Revenue are dismissed. - ST/1444/2010 - ST/310/2011(PB) - Dated:- 27-6-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Amrish Jain, SDR, for the Appellant. None, for the Respondent. .....

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..... view that the assessee was not providing commercial coaching. His observation in para 4 of the order enables us to understand what that was the matter in controversy before him. 3. We have noticed that the Respondent was not providing any coaching or training to outsiders except the employees of the buyer concerns who were to use the machines purchased. The training is not appearing to be a pri .....

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