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2013 (12) TMI 1119 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Commercial Training or Coaching - Held that:- As the applicants are organizing training course, seminars, workshops for consideration to improve the skills therefore prima facie, it cannot be said that the applicants are not imparting any Commercial Training or Coaching for imparting skill or knowledge or lessons on any subject - Revenue has taken into consideration the Memorandum of Association and other evidence on record which show that the applicants are undertaking the activities as mentioned in the Memorandum of Association - Conditional stay granted.
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