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2010 (2) TMI 327 - AT - Service TaxStay-Dispensation of pre-deposit- The service provided by the assessee to their students is “commercial training and coaching” service, which became taxable for service tax w.e.f. 1-7-2003. The assessee had not paid service tax on the said amounts, nor disclosed the relevant facts to the department in the relevant returns. Held that- prima facie demand for part period sustainable. Plea on limitation and suppression of facts not acceptable at interim stage. Pre deposit of Rs. 10 lakhs directed. Pre deposit of balance amount waived.
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