Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 661 - AT - Service TaxWaiver of pre-deposit -it is not the case of the Revenue that the appellant was not a charitable institution. The question, whether a charitable institution even if it provides the services of commercial training and coaching would be covered under the definition was brought into the statute by a retrospective amendment which would indicate that the view taken by the Bench as regards the institutes which are charitable in nature were not covered under the definition, was a possible view. It is seen that this view could be entertained by the appellant before us due to factual matrix as well as the decided case laws on the issue. - the property which has been attached by the lower authorities can be considered as enough security to safeguard the interest of the Revenue. - stay granted.
|