IN THE CESTAT, CHANDIGARH BENCH
ASHOK JINDAL, (JUDICIAL MEMBER) & BIJAY KUMAR, (TECHNICAL MEMBER)
International Foundation for Research and Education v. Commr. of C.E. & S.T.
Appeal No. ST/60379/2019--CU(DB)
Final Order No. 61035/2019
24 May, 2019
Appellant by: Jatinder Pal Singh and Surjeet Bhadu, Advocates
Respondent by: Vijay Gupta, Authorised Representative
Ashok Jindal, (Judicial Member)
The appellant is in appeal against the impugned order wherein the demand of service tax of Rs. 2,98,56,932 has been confirmed along with interest and equivalent penalty for the period 2014-15 to 2016-17 by way of issuance of show cause notice, dated 15-2-2018 on the ground that Post Graduate Diploma in Liberal Studies course conducted by the University is not recognized course, therefore, they are liable to pay service tax.