2014 (11) TMI 658

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..... ning or coaching centre where the student undergoes the training, it is considered that appellants have provided the service to M/s. Quint Red Wood India Consulting Pvt. Ltd., therefore, the service rendered comes under the category of business support service. In our view, the issue is debatable and contentious and therefore the amount deposited is sufficient for the purpose of hearing the appeal .....

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..... sel submits that as per the direction of the Commissioner (A) entire amount of service tax with 50% of the penalty has been deposited and the same may be treated as sufficient for the purpose of hearing. 3. The issue involved is the liability of the appellant for payment of service tax on commercial training and coaching service and the demand is in respect of retained amount out of the examina .....

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