2011 (1) TMI 356 - HIGH COURT ANDHRA PRADESH

Waiver of pre-deposit - Application for stay - commercial training or coaching service - The question of dispensing with pre-deposit would arise only when the duty demanded, or the penalty levied, would cause undue hardship to the assessee and not otherwise - It is true that on merely establishing a prima facie case, interim order of protection should not be passed - show cause notice in this case has been issued on 8-9-2008 demanding service tax for the period 2003-2007 - It is also fact that the Govt. of India has brought in retrospective amendment to the definition of “Commercial Coaching and Training Centre” which could include the activity of the appellant and liability to service tax arises - It did not consider the aspect of undue hardship which must exist for exercising power under Section 35F of the Central Excise Act - Appeal is allowed by way of remand