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2014 (6) TMI 243 - AT - Service TaxWaiver of service tax - ‘Management Consultancy’ service - Applicant being a premier Management Institute, provided education to the students in the area of Management - Held that:- Prima-facie, at this stage, without entering into the dispute relating to activities rendered by the Applicant whether it would result into taxable service or otherwise under the category of ‘Management Consultancy’ service, which rests on appreciation of evidence adduced by both sides ; the offer made by the ld.Sr. Advocate to deposit of Rs.42,18,396/-, in addition to the amount of Rs.68.00 lakhs (Rs.33.00 lakhs + Rs.35.00 lakhs = Rs.68.00 lakhs) already deposited, in our opinion, is sufficient for hearing the appeal. Consequently, we direct the Applicant to deposit the said amount of Rs.42,18,396/- within a period of six weeks from today and report compliance on 10.04.2014. On deposit of the said amount, the remaining adjudged dues would stand waived and its recovery stayed during pendency of the appeal - Conditional stay granted.
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