S K Mohanty Judicial Member B S v. Murthy Technical Member Rv 2

Application(s) Involved: ST/Stay/27151/2013, ST/Stay/27152/2013 in ST/26818/2013-DB, ST/26819/2013 Hewlett Packard India Sales Pvt. Ltd No. 24, Salarpuria Arena, Hosur Main Rod, Adugodi BANGALORE - 560030 KARNATAKA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - BANGALORE-LTU

Application(s) Involved: ST/Stay/27151/2013, ST/Stay/27152/2013 in ST/26818/2013-DB, ST/26819/2013 Hewlett Packard India Sales Pvt. Ltd No. 24, Salarpuria Arena, Hosur Main Rod, Adugodi BANGALORE - 560030 KARNATAKA Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - BANGALORE-LTU 100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE - 560085 KARNATAKA Respondent(s) Appearance: Mr.L.S. Karthikeyan, Advocate LAKSHMI KUMARAN & SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, BANGALORE - 560 055 KARNATAKA For the Appellant Mr. R. Gurunathan, Addl. Commissioner (AR) For the Respondent CORAM: HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 25/02/2014 Date of Decision: 25/02/2014 Order Per : B.S.V.MURTHY Learned counsel submits that only one appeal has been listed even though order-in-appeal considers two orders-in-original and the appellant has filed two appeals. The Court Master informs that the file relating to the second appeal is also available. Therefore both the appeals and stay application are taken up together today itself.

2. The learned counsel submits that as per the direction of the Commissioner (A) entire amount of service tax with 50% of the penalty has been deposited and the same may be treated as sufficient for the purpose of hearing.

3. The issue involved is the liability of the appellant for payment of service tax on commercial training and coaching service and the demand is in respect of retained amount out of the examination fee paid by the students which is passed on to M/s. Quint Red Wood India Consulting Pvt. Ltd. who was actually providing the commercial training and coaching service. In the case of commercial training or coaching centre where the student undergoes the training, it is considered that appellants have provided the service to M/s. Quint Red Wood India Consulting Pvt. Ltd., therefore, the service rendered comes under the category of business support service. In our view, the issue is debatable and contentious and therefore the amount deposited is sufficient for the purpose of hearing the appeal. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. (Order dictated and pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER