Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 382 - CESTAT, BANGALOREWaiver of pre-deposit - Commercial Training or Coaching Services - Held that:- As decided in assessee's own case [2008 (10) TMI 148 - CESTAT BANGLORE] it is not liable to pay the Service Tax under the category of 'Commercial Training or Coaching Services' as they are registered Society. Be that as it may, with the retrospective amendment, the issue on merits would be against the assessee, but at the same time appellant's plea of limitation as they had a bonafide belief due to the decision of this Bench in their own case. The issue regarding the various other arguments raised to the fact that they are not liable to pay Service Tax would be looked into the same at the time of final hearing, at the same time the appellant's case is taxable within the limitation period from the date of issuance of show cause notice, thus direct the appellant to pre-deposit an amount of Rs. 9,06,937/- Service Tax liability on the 'Maintenance or Repair Service - Held that:- As an amount of Rs. 3,26,856/- deposited by the appellant is sufficient enough to hear and dispose the appeal under this category - Hence, application for waiver of the amount involved under the head ‘Maintenance or Repair Service' is allowed and the recovery thereof stayed till the disposal of appeal.
|