9911796707
TMI Blog2012 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR.) Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of service tax of Rs.3,58,38,984/- along with interest confirmed against them by the impugned order under the category of "Commercial Training and Coaching Services". 2. The facts of the case are that the applicants namely National Institute of Bank Management (NIBM) was established by the Reserve Bank of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial Research, Ministry of Science and Technology, Government of India as a Scientific and Industrial Research Organisation (SIRO). A show-cause notice dated 06.04.2009 was issued to the applicant for demand of service tax for the above activity under the category of "Commercial Coaching & Training Service" for the period 1.10.2003 to 30.09.2008. The same was adjudicated and the demand of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by both the sides and perused the records. 6. We find that in this case the demand for the period 1.3.2003 to 30.9.2008 has been confirmed by invoking the extended period of limitation through a show-cause notice issued on 17.04.2009. In the letter dated 07.12.2006, issued by the Commissioner of Central Excise, Pune-II stated that "the activity undertaken by the applicant was examined and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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