Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 189 - AT - Service TaxWaiver of pre deposit - Held that:- appellant is registered commercial coaching and training service provider and conducts orientation programme for grant of pre-engineering coaching. I find that inasmuch as the orientation is a part of the coaching, the services used for conducting the same have to be held as cenvatable inputs service. Accordingly by observing that the appellant has a good prima facie case, I dispense with the condition of pre-deposit of dues - Stay granted.
|