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TMI Blog2018 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Highway of India - Held that:- The courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis - demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/647/2011, ST/Misc./41113/2017 and ST/687/2011 - Final Order Nos. 41126-41127/2018 - Dated:- 12-4-2018 - Ms. Sulekha Beevi C.S., Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification under Commercial Training and Coaching Services and assessees were liable to pay service tax for the charges collected for the period from 2003 04 to 2007 08. Show cause notice was issued proposing to demand service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and penalties. In appeal, Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducted are attended by the participants nominated from ports and port related organisations. The academy is not set up with the commercial intention and the deficit in operating expenses for running this organization is being met by Indian Ports Association, New Delhi which is a registered society functioning on No Profit No Loss basis under the control of Government of India, Ministry of Ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Transport has granted approval for the course of Personal Safety and Social Responsibility . Again by letter dated 8.10.1998, the Ministry of Surface Transport has granted approval to conduct Proficiency Medical First Aid and Elementary First Aid course. On perusal of the certificates issued for various courses, we find that these are issued under the auspices of Government of India, Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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