2015 (2) TMI 799

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..... batore Branch had been discharged by M/s. Maya. Adjudicating authority observed that service tax liability has to be discharged by the applicant, service provider and therefore he has not accepted the payment of tax by M/s. Maya. In this context, Ld.AR drew the attention of the Bench to relevant portion of the order of Commissioner (Appeals). But, we are not impressed with the submission of Ld. AR .....

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..... K Das: 1. 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 ₹ 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 Coachin .....

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..... sufficient evidence 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 obse .....

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