2017 (10) TMI 968

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..... e value collected is without any profit. Besides, it is immaterial whether the service is rendered with profit motive or otherwise for levy of Service Tax - appeal dismissed - decided against appellant. - ST/1192/2011-DB - 54115/2017 - Dated:- 20-6-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) For The Appellant : None For The Respondent : Shri Sanj .....

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..... d by ld. Commissioner (Appeals). Hence, the present appeal. 4. The ld. AR for the Revenue reiterates the findings of the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) observed that there is no dispute of the fact that the appellant had provided commercial coaching and training services to various students in relation to bio-technology and bio-sciences, but their only plea is that .....

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