facilities consisting of class
room, faculty room, office, reprographic room,
library cum reading hall, store room, computer lab,
Server room, conference hall and auditorium.
Further ... with the following
facilities:
a) 8 class rooms.
b) 12 faculty rooms,
c) 1 office which can accommodate 4 people
d) 1 reprographic room
Tribunal has
observed as follows:-
4.4 The activity of providing online computer courses is
not simply providing online access to data or information.
What ... computer hardware and software and
besides this, the clients are also provided the facility of
online interactive chat with other students, faculty and
external experts
online computer courses and the traditional real time computer courses being provided by them.
4.4 The activity of providing online computer courses is not simply ... computer hardware and software and besides this, the clients are also provided the facility of online interactive chat with other students, faculty and external experts
said Rules, the number of packing machines is the critical
factor for computation of the duty liability, with the definition of
'packing machines ... appellate authority, had erred in relying on the technical
opinion of faculty of certain institutions. It is his further contention
that reliance upon the decision
decision of the Tribunal in Collector of Customs, Madras v. Pragati Computers [1997 (96) ELT 342 (Tribunal)]; and that whether rule ... drive is a secondary storage device in automatic data processing machines or computers and that the qualifying expression removable refers to media that
flimsy ground stating that
the services might be for carriage of students, faculty of staff.
Further it is stated that the appellant has not produced ... services provided to HLFPPT the same needs to be re-
computed on the basis of actual receipts from the said trust.
4.11 The demand made
The Delhi Public School Society vs Cst, New Delhi on 19 July, 2013
CUSTOMS EXCISE
Synergy Baxi Logistics P Ltd vs Jaipur I on 26 November, 2019
CUSTOMS, EXCISE &
Board Of Control For Cricket In India vs Commr.Service Tax- Ii Mumbai on 10
Punjab Technical University vs C.C.E.&S.T., Ludhiana on 23 December, 2015
