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2013 (10) TMI 1323 - DELHI HIGH COURTWaiver of pre deposit - Commercial Training and Coaching Centre Services - whether service tax is payable on consideration received for training provided to employees of concerns/companies who had purchased the software developed and sold by the appellant - Held that:- There is no dispute w.e.f. 16-5-2008 and, the appellant herein, is paying service tax under the entry relating to “information technology software service” - in terms of the order passed by the Tribunal, the appellant will also have to deposit ₹ 53,25,568/- towards penalty. It is pointed out that the interest is payable @18% - quantum involved and the fact that penalty is equal to the amount of tax, we are inclined to modify the order passed by the Tribunal and direct complete waiver of payment of interest and penalty. The directions to deposit the entire principal tax amount is partly modified with a direction to the appellant to deposit ₹ 40,00,000/- within a period of four weeks. We refrain from giving detailed reasons, but record that the issues raised do merit consideration. The plea of the appellant is that they had supplied and were paid consideration for the software sold. The appellant it is stated was not a commercial training or coaching institute but had developed and had sold software and as a term also trained the employees. - Decided partly in favour of assessee.
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