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2013 (12) TMI 914 - AT - Service TaxCommercial training or coaching services - Explanation added to Section 65(105)(zzc) of the Finance Act - Held that:- According to the retrospective amendment, the said expression shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization under any law for the time being in force and carrying on its activity with or without profit motive. Prima facie , the appellant gets covered within the ambit of the retrospectively amended meaning of the expression (commercial training or coaching centre). Even without considering the case on merits, the Hon'ble Supreme Court, on a similar set of facts, directed the appellant to predeposit 1/3 of the amount of service tax demanded. It is pertinent to note that such direction for predeposit was ordered vis-ŕ-vis a demand confirmed against the assessee entirely for the larger period of limitation. If that be so, fortiori, the appellant is liable to predeposit in larger proportions in the instant case where the entire demand of service tax is admittedly within the normal period. Nevertheless, in a reasonable approach, we would like to restrict the predeposit to 1/3 of the total demand of service tax and education cesses. After taking into account the payment already made by the appellant and appropriated by the adjudicating authority, we direct the appellant to predeposit an amount of Rs.25 crores (Rupees twenty five crores only) within eight weeks (this much time specially prayed for by the counsel for the appellant) and report compliance to the Deputy Registrar on 26.06.2013. The Deputy Registrar to report to the Bench on 02/07/2013. Subject to due compliance, there will be waiver and stay in respect of the balance dues including penalties and interest on service tax and education cesses - Decided against assessee.
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