9911796707
TMI Blog2014 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (AR), for the Respondent. ORDER Heard both sides extensively on the stay petition. 2. The appellant is a subsidiary of Sun, USA. The appellants along with Authorized Sun Education Centre (ASEC partners) are involved in facilitating conduct of online examination for awarding various certificates by Sun, USA. The online examination and evaluation are undertaken by M/s. Prometric, USA. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to education and that they are eligible for the benefit of exemption Notification No. 14/2004-S.T., dated 10-9-2004. 3.2 He further submits that there was audit of the appellant's activities by the department during 2005 and audit notes were issued in April 2006 and in pursuance to the said audit notes, discussion meeting was held with the Commissioner on 1-1-2009. During the audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir activities as part of any educational programme. Further, he submits that these grounds have not been taken before the Commissioner. 5.1 We have carefully considered the submissions from both sides and perused the records. The prospective candidates do not, prima facie, have a relationship of student-teacher in the programme leading to issue of certificates by Sun, USA. The learning/trai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of show-cause notice for the period from October 2004 to March 2009 invoking extended period of limitation may not be justified. 5.3 No financial hardship has been pleaded before us. 6. In view of the above, we deem it appropriate to direct the appellant to deposit Rs. 1 crore (Rupees One crore only) within 6 weeks from today and report to the Assistant Registrar on 6-8-2012 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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