PRAGATHI TUTORIALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER hearing the matter at length, we are of the opinion that the appeal itself can be decided.

(2.) NO doubt the appellants are engaged in the service of providing Commercial Training or Coaching Services. In fact, they are coaching the failed students for board examinations. In connection with this, they are undertaking all the activities. It was argued by the learned Advocate that the appellants though are liable to service tax would be covered under exemption Notification No. 10/2003 which is reproduced herein below: