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Showing contexts for: IIPM in Indian Institute Of Plantation ... vs Bangalore Service Tax- I on 28 November, 2025Matching Fragments
APPEARANCE:
Mr. Raghavendra. C. R, Advocate for the Appellant Mr. Akshay Kumar, Authorised Representative (AR) for the Respondent CORAM:
HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) ST/25511, 25512/2013 Final Order Nos. 21913 - 21914 / 2025 DATE OF HEARING: 24.06.2025 DATE OF DECISION: 28.11.2025 PER : R. BHAGYA DEVI Briefly the facts are that the appellant M/s. Indian Institute of Plantation of Management (IIPM) are engaged in providing training program called as 'Short Term Executive Program' and 'Reach Out Program' which are designed to the needs of the plantation and associated Agri-Business Sector. On investigation, the Revenue observed that this training falls under the category of 'Commercial Coaching or Training Services' which are liable to service tax. The Commissioner (A) in the impugned order referring to the definition of 'Commercial Coaching or Training Services' upheld the demand of service tax of Rs.37,83,694/- in respect of show-cause notice dated 19.4.2011 and demand of Rs.7,92,648/- in respect of show-cause notice dated 20.10.2011 allowing the benefit of dropping the penalty under Section 80 of the Finance Act, 1994.