(1.) THE applications are arising out of a common order. As the issue involved in these applications lie in a narrow compass, therefore, after disposing the stay applications, the appeals are taken up together for hearing. Heard both sides and perused the records.
(2.) THE appellant rendered training for developing effective communication, ability to interact with people, English speaking kills etc. Tax was demanded on the appellant under 'Commercial Coaching and Training Services.'
(3.) SO the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide the matter afresh for considering the applications for modification of the stay order and then for disposing of the appeals. Stay applications before the Tribunal are disposed of.