Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 658 - AT - Service TaxWaiver of pre deposit - Classification of service - Business Support service or Commercial training and coaching service - retention of amount out of the examination fee paid by the students - Held that:- 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 - Stay granted.
|