CCE vs AIA Engg. Ltd.
Refund claim of service tax-Refund application filed with another authority within time-The Commissioner (Appeals) in his order had observed that the respondent had filed the refund claim to the Deputy Commissioner, Service Tax in Februar [LexDoc Id : 404407]
CCE vs Sunwin Technosolution (P) Ltd.
Taxable service-Commercial training or coaching services-The assessee was running a computer training institute. It was not exempt from service tax for the period 10-09-2004 to 15-06-2005.
S.65(27) and [LexDoc Id : 399445]