2014 (12) TMI 1040

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng as University. When State Government itself granted them permission for running a University, there cannot be any intention of evasion of Service Tax by the Respondents. We therefore do not find any infirmity in the impugned Order-in-Appeal - Decided against Revenue. - ST/409/2008-CU(DB) - Final Order No. ST/57227/2013(PB) - Dated:- 31-7-2013 - G. Raghuram, President and Shri Sahab Singh, Me .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Department issued a Show Cause Notice demanding service tax on fees collected by the Respondents under category of Commercial Training and Coaching service for the period September 2003 to January 2005. Deputy Commissioner confirmed the Service Tax amounting to ₹ 1,23,644/- along with interest against the Respondent and imposed the penalties under Sections 76, 77 and 78 of the Act. Respon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X