Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 537 - CESTAT, BANGALOREWaiver of pre-deposit - ‘Commercial Training or Coaching’ services - The appellants undertook coaching of students to take examinations of different universities - It is submitted that the definition of the taxable service as clarified by the CBEC in Circular No. 59/8/2003-ST, dated 20-6-2003 excluded such institutions from the scope of the commercial training and coaching services - the appellants have already deposited an amount of Rs. 5 lakhs, consider this deposit sufficient to hear and dispose the subject appeal - Thus, there shall be waiver of pre-deposit of balance dues and stay of recovery - Decided in favour of assessee.
|