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2014 (2) TMI 1083 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Commercial Training or Coaching Service - Quantum of the demand - Liability not disputed - Held that:- refunds made by the assessee to their students during the period of dispute were allowed to be excluded from taxable value of service rendered in the preceding half-years. For instance, while calculating the taxable value for the half-year October 2003 to March 2004, the total amount of fees collected from the students for that half-year less refunds made to the students in the succeeding half-year was adopted as taxable value. If that be so, it is incomprehensible from the impugned order as to why the refunds to students in the half-year April 2006 to September 2006 were not allowed to be excluded from the taxable value of the service provided in the previous half-year - Conditional stay granted.
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