2016 (11) TMI 1445

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..... is granted to taxable services provided to any person by a commercial coaching or training which form an essential part of a course or curriculum of any other Institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by a law - the respondent has been granted approval for one time affiliation to Jawaharlal Nehru Technological Un .....

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..... the appeal of the appellant. Hence, this appeal. 2. On behalf of the Department ld. AR, Shri Nagraj Naik reiterated the grounds of appeal. 3. It is seen that as per Notification No. 10/2003-S.T. is granted to taxable services provided to any person by a commercial coaching or training which form an essential part of a course or curriculum of any other Institute or establishment, leadi .....

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..... e Commissioner (Appeals) has carefully analyzed the various issue and has come to conclusions in Para 7.2.9 of the Order-in-Appeal. He has clearly pointed out the facts that the respondent has been granted approval for one time affiliation to Jawaharlal Nehru Technological University (JNTU). In the circumstances, the Commissioner (Appeals) has correctly concluded that the appellant would fall unde .....

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