2017 (5) TMI 1202

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..... ondent. ORDER Per B. Ravichandran: The Revenue is in appeal against order dated 25.02.2013 of Commissioner of Central Excise (Appeals), Bhopal. The respondents are engaged in providing taxable service under the category of "Commercial Training & Coaching Centre Service". For non-payment of service tax for the period April, 2009 to March, 2011, proceedings were initiated against the respondent. .....

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..... ent before the Tribunal. The Tribunal vide Final Order NO.50007 of 2017 dated 3.1.2017 allowed the appeal filed by them by setting aside the demand for extended period and also penalty under Section 78. However, the claim of the respondent for exemption under notification no.6/2005-ST was not allowed. The impugned order has already been upheld with reference to time bar and setting aside the penal .....

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