Interest: Appellant is required to pay the interest on the amount demanded in the show cause notice: Order beyond the show cause notice.

C&F Agent Service: Business Auxiliary Service: Law is well settled that the scope of taxing entry is to be strictly construed and there is no intendment about tax. Facts and circumstances of the case warrant to bring the activity carried out by the appellant as per agreement to the scope of "Business Auxiliary Service": This satisfies the principle of classification laid down in Section 66 of the Finance Act, 1994, excludes the other category of classification claimed by Revenue for the reason that the taxing entry most specifically attracts an activity shall bring that service into the same class and no other class by any remote construction.

Commercial Coaching or Training: Demand: Course Completion Certificate/training offered by such Institutes is recognized by law: Demand set aside.

Non payment: Revenue Neutral: Cenvat Credit admissible: When the appellant can take credit and utilize it further for the payment of tax, naturally they would not get any benefit by not paying such a tax and attract penal provisions of the law: Extended period could not have been invoked.

Cenvat Credit: Input Service: Renovation and Modernisation: Service provider provided it as Works Contract Service: Discharged service tax liability accordingly: Service which is received by the appellant is of works contract service though it is for the purpose of renovation and modernization of the premises. The appellant is not entitled for Cenvat credit.