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2013 (12) TMI 1017 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Commercial training or coaching centre service - Liability to pay service tax in respect of computer training as per Notification No.9/2003-ST - Denial of benefit of Notification No.9/2003-ST - Held that:- even after making the adjustment of cenvat credit availed in respect of the services which are utilised by the branches and after allowing the benefit of the Notification which is in respect of computer training, there is still a short payment of Rs.37 lakhs - total demand of Rs.20 lakhs on account of the taxable services received from foreign service provider and the applicants are admitting that the applicants had received such services. In view of this, the applicants have not made out a case for total waiver of service tax - Conditional stay granted.
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