2018 (4) TMI 417

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..... ent only by filling of prospectus does not become entitled to get coaching from the Appellant. Hence the same cannot be considered as part of Commercial Training or Coaching Services’. The sale of prospectus is not a part of the Commercial Training or Coaching Services’ as held by Tribunal in case of Balaji Society [2014 (10) TMI 64 CESTAT – MUMBAI]. Appeal allowed - decided in favor of appe .....

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..... , 1994. The demands were confirmed by the adjudicating authority. The Appellant filed appeal before Commissioner (Appeals) against the adjudication order which came to be rejected vide OIA dt. 25.08.2014. Hence the present appeal. 2. Heard Ld. Shri Rajiv Luthia, CA for the Appellants who submitted that Demand of Service Tax is not sustainable as the sale of prospectus is not covered by the serv .....

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..... he purpose of screening of students by way of Admission Screening Examination and is not a part of the services. The student only by filling of prospectus does not become entitled to get coaching from the Appellant. Hence the same cannot be considered as part of Commercial Training or Coaching Services . Further we also find that no evidence has been shown to substantiate the charges for invoking .....

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