COMMISSIONER OF CENTRAL EXCISE Vs. ACT CAREERS PVT. LTD.
LAWS(CE)-2015-5-9
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 01,2015

COMMISSIONER OF CENTRAL EXCISE Appellant
VERSUS
Act Careers Pvt. Ltd. Respondents

JUDGEMENT

M.V.RAVINDRAN,J - (1.)THE issue involved in this appeal is whether the course conducted by the respondent is covered under the category of "Commercial Training & Coaching" service as envisaged under Section 65(27) of the Finance Act, 1994.
(2.)THIS appeal is preferred by the Revenue against Order -in -Appeal No. SR/295/NGP/2010 dated 20.09.2010.
Heard both sides and perused the record.

(3.)We find the period involved in this case is April 2008 to March 2009. The Adjudicating Authority after following the due process of law confirmed the demands raised against the respondent assessee holding that the curriculum which has been put forth by the respondent assessee will be covered under the category of "Commercial Training & Coaching" service and not eligible for availing the benefit of Notification 24/04 -ST dated 10.09.2004 as amended by Notification 3/10 dated 27.02.2010.
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