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2012 (8) TMI 907 - HC - Service TaxWaiver of Pre-deposit - Commercial training or coaching centre - Tribunal declined to waive pre-deposit by relying upon a decision of the Authority for Advance Ruling (AAR) in the case of CAE Flight Training (India) Ltd., [2012 (7) TMI 669 - CESTAT, MUMBAI] - Appellant wants full waiver relying upon the decision in the case of Gujarat Flying Club [2014 (1) TMI 1449 - CESTAT AHMEDABAD] - Held that:- once the Co-ordinate Bench of the CESTAT in a similar case has granted total waiver of pre-deposit much after the decision of AAR, in the absence of any valid reasons ought not to have declined to following the decision of the Co-ordinate Bench. In these circumstances, the order of CESTAT dated 7-6-2012 is quashed and set aside and the Tribunal is directed to hear the appeal on merits against the Order-in-Original dated 30-11-2011 without insisting for pre-deposit. - stay granted.
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