2015 (11) TMI 1584

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..... ppellant’s Alwar unit has been included in the show cause notice issued to the appellant at Hyderabad - Held that:- in view of the clear report from Central excise Commissionerate Hyderabad that the show cause notices issued to the appellant at Hyderabad covered the fee recovered by all the off-campus centres located all over India, it follows that the fee recovered at Sagar was also covered there .....

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..... as pleaded that it is not contesting the demand on merits as the issue has been decided against it in its own case vide CESTAT order reported at 2013 (30) S.T.R. 273 (Tri. - Bangalore). It however contended that the amount on which impugned demand has been confirmed has already been included in the show cause notices issued by Service Tax commissionerate Hyderabad and that on the same ground, Depu .....

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..... uthority and the primary adjudicating authority (Assistant Commissioner, Central Excise Division, Sagar) in its adjudication order has taken note of this and also of the Commissionerate Central Excise, Hyderabad letter dated 28-8-2008 informing that notices issued by Hyderabad Commissionerate covered all the amounts paid by the students enrolled in the appellant s campus and off-campus centres loc .....

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