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2014 (9) TMI 1055 - AT - Service TaxPre-deposit - Whether the 1/3 of the amount is to be deposited for hearing the appeal or there is a change in circumstances after 01.05.2011 - Coaching classes conducted by the appellants to enable the students studying in intermediate classes to appear for entrance exams - Whether liable to service tax under the category of Commercial Training or Coaching or not - period involved is April 2011 to March 2012 - Held that:- while prima facie, appellant may be liable to tax, question as to what are the components which go into the intermediate course and what are the components of fee that can be attributed to Commercial Training or Coaching requires a very detailed consideration. Therefore even if we hold that the service tax is liable, there would still be dispute about valuation and further even the liability itself the appellants have not accepted and are challenging the same. Appellants view is that intermediate course is the main course and Commercial Coaching is incidental. Under these circumstances, we consider that if the appellant deposits an amount of ₹ 6 crores within 8 weeks and report compliance, that would be sufficient for hearing the appeal. Accordingly the appellant is directed to deposit an amount of ₹ 6 crores (Rupees Six Crores only) and report compliance on 16.12.2014. - Requirement of pre-deposit of balance dues is waived and stay against recovery is granted.
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