Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 487 - AT - Service TaxWaiver of pre-deposit - Demand alongwith interest and penalties - Section 73 of the Finance Act, 1994 - Commercial Training and Coaching Service - applicant contended that they are only providing infrastructure support to educational institute and is not providing the alleged Commercial Training and Coaching Services - Held that:- the applicant is providing infrastructural service by way of providing in working and providing class room to the institutes to provide commercial training and coaching services and the applicants is receiving certain amount on this account on profit sharing basis, therefore, The activity of the applicant prima-facie do not fall under the category of commercial training and coaching service therefore, the applicant has made out a case of complete waiver of pre deposit. Accordingly, we waive the requirement of pre deposit of entire amount of service tax, interest and penalties and stay recovery, thereafter, during the pendency of the appeal. - Waiver granted
|