2015 (2) TMI 799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The applicant offers computer education and training programmes in Graphic Animation and Cinematics in association with M/s. Maya Academy of Advanced Cinematics (Maya, for short). The adjudicating authority confirmed the demand of service tax of Rs. 20,51,843/- along with interest and penalty for the period 1.6.2007 to 31.3.2011 under the category of Commercial Training or Coaching Services. 2. L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in support of their claim that they are not rendering any commercial training or coaching services. 4. After hearing both sides and on perusal of records, we find from the impugned order that the applicant contended before the adjudicating authority that the entire service tax liability of their Coimbatore Branch had been discharged by M/s. Maya. Adjudicating authority observed that service tax l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X