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2013 (10) TMI 637 - CESTAT CHENNAICommercial coaching or training services in relation to road transport service - The applicants were imparting training to the drivers and conductors after recruitment and charges from the trainees – Held that:- The applicant was a transport corporation providing training to their employees, drivers and conductors after appointment which was part of their job - The charges were in the nature of the expenses between the employer and the employee and no service tax was leviable - The transport corporation was not an institute or establishment for providing commercial training or coaching - Whether the transport corporation was an institute or an establishment providing commercial training to their employees which will be looked into at the time of appeal hearing at length. Relying upon Delhi Transport Corporation Vs. Commissioner of Service Tax [2013 (9) TMI 866 - DELHI HIGH COURT] - the demand was raised on the basis of insertion of Explanation to Section 65 (105) (zzc) by Finance Act, 2010, which had retrospective effect from 1.7.2003 - The applicant is a State Government undertaking and prima facie, there was no rational to invoke extended period of limitation - the applicant is incurring huge loss as evident from the balance sheet - it was a fit case for waiver of predeposit of entire amount of tax along with interest and penalty and stay its recovery during the pendency of the appeal – Stay Granted.
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