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TMI Blog2013 (10) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... r waiver of predeposit of service tax of Rs.1.15 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. None present for the applicant despite notice. On 14.05.2013, the present application was listed for hearing, no one was present and another chance was given to the applicant and adjourned the matter to 13.06.13. On 13.06.13, also no one was present nor any req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Notification No.24/2004-ST dated 10.09.2004. It is their claim that the services rendered by them are in the nature of vocational training and hence, no service tax be fasten to them. The ld. A.R. for the Revenue has submitted that from the total amount of Rs.1.15 Crores, the liability of service tax on Commercial Training or Coaching Services, is around Rs.1.08 Crores. Regarding Franchise Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of service tax in terms of the aforesaid Notifications. Prima-facie, we do not find any contrary evidence is placed in their memo of appeal. We also find that the applicant is not serious in prosecuting their stay petition as well as the appeal. In these circumstances, keeping in view the principle of law laid down by the Hon'ble High Courts and the Hon'ble Supreme Court for disposal of stay a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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