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2015 (9) TMI 686 - AT - Service TaxWaiver of pre deposit - Commercial Training or Coaching Services - Whether the appellant's activity of training, coaching in spoken English language would fall into the category of vocational training or not - Held that:- while passing the stay order, the appellants own case for earlier period bench relied upon the orders passed by the co-ordinate bench in the case of Apex Institute of English vs. CCE - [2010 (8) TMI 245 - CESTAT, BANGALORE] and ICM English Centre vs. Commissioner of Service Tax, Bangalore - [2012 (6) TMI 456 - CESTAT, BANGALORE], and waiver of pre-deposit was granted. The appellant's case is now weak as this bench in the case of Prof. Ulhas Vasant Bapat (2013 (10) TMI 582 - CESTAT MUMBAI) has taken a view, which is against the assessee. In the absence of any such evidence, we are unable to entertain the plea of financial hardship of the appellant. - appellant should be put to conditions for hearing and disposal of the appeal on merits as we have already held that the issue needs deeper consideration - Partial stay granted.
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