TMI Blog2013 (11) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of the balance dues during pendency of the appeal - Decided partly against assessee. - ST/1884 & 2896 of 2012 - - - Dated:- 2-7-2013 - B S V Murthy And Ashok Jindal , JJ. For the Appellant : Mr. G Shivadass, Advocate For the Respondent : Mr. P R V Ramanan, Special Counsel PER : B S V Murthy In this Miscellaneous application, appellant is seeking modification of our Misc. Order Nos.25568 25569/2013 dated 05.4.2013 (2013-TIOL-1375-CESTAT-BANG). In the Misc. Order, in respect of two stay applications, this Tribunal has directed the appellant to deposit an amount of Rs. 25 crores within eight weeks and report compliance on 2.7.2013. 2. Moving this application, learned counsel for appellant submits that after the mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute is only whether the coaching or training given by institutions for "higher learning" would be covered by definition or not; what is the meaning of expression of "higher learning" and; whether service tax demand against Management institutions was sustainable or not and thereafter the Tribunal decided that the issue should be considered by the Larger Bench. The third point was that the issue of 'commercial training or coaching" had come up before the Hon'ble Supreme Court in the case of Management Institutions like ICFAI etc. which was after retrospective amendment of definition for the purpose of levy of service tax brought into effect by the Government. While considering those cases, the case of the present appellant was also rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case. In fact, these facts have been briefly explained in paragraph 2 of the stay order dated 5.4.2013. It is taken note of in this case that the matter had been heard by the Tribunal on two occasions and on the second occasion, the matter reached the Hon'ble Supreme Court. In spite of the fact that retrospective amendment had been made in the definition and the demand involved extended period of limitation in the case of appellant, the Hon'ble High Court of Andhra Pradesh took a view that the appellant should pre-deposit the entire amount of service tax demanded. When the matter reached before the Hon'ble Supreme Court, the apex court took the view that 1/3 rd of the service taxdemanded should be deposited. This was one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l training or coaching centre and only institutions preparing students for entrance examination to various universities could be called commercial training or coaching centres; and not institutions recognized by law. 2. Prima facie , the process leading to the conclusion in Magnus Society does not appear to be founded on any normative analysis of the expression "coaching" or "training" and the distinction sought to be made between accretion of skills in particulars areas vis- -vis what the Division Bench characterises as high education like MBA, computer operation etc. also does not appear based on any fundamental distinction between hierarchies of learning. What is "higher learning" and what not so, also requires to be considered, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a), the issue involved in that case is classification of products and the Tribunal's order rejecting the assessee's application for modification of the stay order was set aside when the matter was referred to the Larger Bench by the Hon'ble High Court of Gujarat which is not the case in the instant case at all. In fact, in the present case, the Tribunal has relied upon the judgment of Hon'ble Supreme Court in the appellant's own case for quantifying the pre-deposit. Moreover, in the case of Amar Food Products (supra), it is not the case that there was a Supreme Court's decision where the apex court had ordered to pre-deposit 1/3 rd of the tax demanded which involved larger period of limitation. This was also taken note of as an important po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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