2010 (7) TMI 537

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..... 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 .....

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..... essful students who took the exams were issued degrees recognized by law. It is submitted that other activities undertaken by the appellants were coaching of the students for taking entrance examinations for National Talent Search, IIT, Joint Entrance Exam./All India Engineering Entrance Exam. Etc. It is submitted that the definition of the taxable service as clarified by the CBEC in Circular No. .....

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