M/S. Nri Academy, Guntur. vs Union Of India, Revenue,New Delhi, Anr. on 8 August, 2018
figure of Rs.53,94,36,220/-, being the service tax component
of Rs.52,37,24,481/- with education cess ... that the petitioner academy was
imparting coaching for competitive exams along with Intermediate course.
The Commissioner opined that invocation of the longer period of five