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2014 (2) TMI 622 - HC - Service TaxWaiver of pre-deposit - tribunal irected to make pre-deposit of 50% of the confirmed Service Tax demand - services by imparting training in MBA Course - institution rendering for charitable purposes - Held that:- interests of justice would be served if the amount of predeposit on Commercial Training or Coaching Service is reduced from 50% to 25%, but this reduction will apply in respect of service tax payable for commercial training or coaching quantified at Rs.4,80,63,080/for the period between October 2006 to March 2012. So far as the other services are concerned, no submissions were made by the appellant before us or even before the Tribunal for dispensing with predeposit of demand. Therefore, the appellant shall deposit the entire amount of Rs.54.01 lakhs attributable to the other services.
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