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2016 (8) TMI 794 - CESTAT HYDERABADCondonation of delay – Held that: - no delay in filing appeals. Filing of appeal in correct position. Stay of appeal – demand of tax, interest and penalty – pre-deposit – educational bodies conferring degrees - commercial training or coaching centre – amendment in finance act w.e.f.01/05/2011 – Held that: - demand of ₹ 10,60,37,882/- for 2010-2011 pertaining to ICFAIAN Foundation and demand of ₹ 2,30,686/- for the period 2010-2011 pertaining to ICFAI, Hyderabad is disputable and open to interpretation. . The appellants are directed to deposit 50% of ₹ 10,62,68,568/- within four weeks, subject to payment of which, recovery of remaining demands in respect of other appeals will stand stayed till the disposal of the appeals – decided in favor of appellant.
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