2006 (6) TMI 508

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..... Peeran, Member (J)(Oral)].- The appellants are required to pre-deposit ₹ 7,40,200/- being the service tax demanded under the category of 'Commercial Training or Coaching Services . The appellants have contested for bringing their activity of imparting Specialized Software Training within the ambit of this category. They contend that this specialized software, which is widely used for r .....

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..... e submits that they rightly come in the category in which the department has confirmed the service tax. 3. On a careful consideration, we notice that the issue pertaining to the matter has to be gone into in great detail in the light of the literature and other material produced by the appellants. At this stage, it cannot be said prima facie that the training imparted by them would be for Compu .....

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