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2013 (12) TMI 867 - AT - Service TaxService Tax demand - CD Roms sold which contained a kind of “live virtual class” - Equivalent penalty under Section 78 - Commercial Training or Coaching Services - Held that:- unlike in a regular coaching, there is no institute, there is no contact whatsoever alleged between the students and the teacher. Prima facie, we are of the view that these activities may not fall under the category of ‘Commercial Training and Coaching’ and therefore, we deem it appropriate to waive the pre-deposit of dues as per the impugned order and stay recovery thereof till disposal of the appeal - Stay granted.
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