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TMI Blog2014 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... being provided to the general public at large as such they would not be covered by the definition of the said commercial coaching and training centre services - Following decision of Popular Vehicles & Services Ltd. v. CCE [2010 (2) TMI 650 - CESTAT, BANGALORE] - Stay granted. - ST/756-757/2012 - Stay Order Nos. ST/S/738-739/2012-Cus.(PB) - Dated:- 18-6-2012 - Ms. Archana Wadhwa and Shri Mathe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant s contention is that the corporate agent is receiving commission from the insurance companies and the insurance companies, based upon reverse charge basis, have discharged his entire Service Tax liability on the said commission paid to the corporate agent. It is out of the said commission, the corporate agent shares part of the commission with the appellant, working as sub-agent. Inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial coaching and training centre services. The appellant s stand that such classes are being conducted by him for his own workers who work as agents for him. The said services are not being provided to the general public at large as such they would not be covered by the definition of the said commercial coaching and training centre services. 7. We prima facie agree with the above contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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