2021 (11) TMI 246

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..... f the status of the appellant cannot be countenanced. In that case, the appellant may not be asked to pursue the remedy of appeal and as a consequence, obliged to deposit the pre-deposit amount. The fact that the appellant is not covered by the category of assessee engaged in commercial training and coaching services, is not disputed by the Department - If that is the position, to do substantia .....

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..... Sharma, Chinmayee Chandra and V. Chandra Shekara Bharathi, Advocates, for the Respondent. ORDER Civil Appeal @ SLP (C) No. 3758 of 2019 : Leave granted. 2. This appeal takes exception to the judgment and orders dated 6-12-2018 passed by the Customs, Excise and Service Tax Tribunal at Chandigarh vide Interim Order No. 10/60/2018 (DB) in Appeal bearing Diary No. 602532016, whereby t .....

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..... es, is not disputed before us by the Department. The issue on merits has been directly answered in favour of the appellant vide decisions dated 11-9-2017 and 1-11-2017 in M/s. ITM International Pvt. Ltd. v. CST, Delhi and IILM Undergraduate Business School v. CCE, Delhi [2017-TIOL-3645-CESTAT, DELHI = 2017 (7) G.S.T.L. 448 (Tri. - Del.) and 2017-TIOL-4535-CESTAT, DELHI = 2018 (10) G.S.T.L. 345 (Tr .....

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