2014 (1) TMI 1102

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..... ). In so far as the demand under the head ‘Commercial Training or Coaching Centre Services is concerned, activities of the petitioner/ appellant prima facie fall under Section 65(105) (zzzc) read with Section 65(26) and 65 (27) of the Act and hence no case is made out for interdiction of the pre-deposit or for grant of stay in respect of this assessed liability - Conditional stay granted. - Appea .....

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..... 1994 were also assessed by the adjudication order. 2. Prima facie, we find that the demand of Rs. 27,21,346/- towards Business Auxiliary Service is unsustainable in view of the decision in Paul Merchants Ltd. vs. CCE, Chandigarh 2013 (29) STR 257 (Tri. Del.). In so far as the demand of Rs. 53,25,568/- under the head Commercial Training or Coaching Centre Services is concerned, activities of th .....

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