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2013 (11) TMI 867 - CESTAT AHMEDABADStay application - Waiver of pre deposit - Issuance of receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute - Held that:- Assessee’s counsel is disputing the service tax liability to an extent that the appellants were not conducting commercial and coaching classes. The submission of the assessee that they have only hired out the place for the individual teachers needs to be gone into detail as there were no evidences indicating that the amounts for imparting coaching classes, were conducted in the name of the individual teachers and that the appellants were hiring out the place. It is also noted that on specific request from the bench, no evidences viz. balance sheets during the relevant period are produced. In the absence of any evidence, the argument needs to be gone into detail which can be done only at the time of final disposal of appeal - Prima facie case not in favour of assessee - Stay granted partly.
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