TMI Blog2015 (6) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to the question which has been framed for consideration by this Court as stated supra, the earlier orders being not precedents, there is no irregularity committed by the Tribunal in not adhering to its earlier orders. - Decided against the revenue - C.E.A. No. 41 of 2015 - - - Dated:- 17-6-2015 - G. Chandraiah and Challa Kodanda Ram, JJ. JUDGMENT Miscellaneous Order No.22603/2014, dated 23.09.2014 passed by the Customs, Excise Service Tax Appellate Tribunal (for brevity CESTAT), Bangalore directing the respondent herein to deposit an amount of ₹ 6.00 crores as pre-deposit pending consideration of the appeal by exercising its power of waiver under the Central Excise Tax as applicable to Sales-tax is assailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 100/- every year to be paid continuously towards service tax or 1% of such tax per month. Challenging the order of the Commissioner, the respondent filed an appeal and pending adjudication, sought waiver of pre-deposit. One of the principal contentions raised by the respondent herein is that they are not running commercial training or coaching centre in toto, but in fact they are also running regular intermediate course i.e. educational institution providing education. So far as the taxable service under the Service Tax is concerned, it is only a commercial training or coaching. In that view of the matter, what exactly is the commercial training or coaching is yet to be decided by the third member on account of the difference of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... left it for the final hearing to understand. As regards lab fee and Internal Exam fee/charges, it was submitted by the learned counsel that whether it is for engineering or medical entrance exam, laboratory is a must and the type of laboratory required for ordinary intermediate course and for entrance course could be different. Further, he also submitted that more than ₹ 141/- crores has been realized for Internal Exam fees which shows the importance attached to the Internal Exams by the appellant. Frequent conduct of examinations, feedback of such examinations and repeated exams no doubt would enhance the ability of the candidates to face the entrance exam and complete it successfully. Therefore, we find some substance in the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of ₹ 6.00 crores (Rupees Six Crores Only) and report compliance on 16.12.2014. Subject to compliance with the above requirement, the requirement of pre-deposit of balance dues is waived and stay against recovery is granted. The view taken by the Tribunal as extracted above is a possible view that at any rate, the orders passed by the Tribunal on earlier occasions which were modified by this Court really do not lay down any law, as such, they are not required to be adhered to as binding precedents. In the cases referred to by the learned Standing Counsel for the Department-appellant, the Apex Court as well as this Court, considering the total amount of demand, the facts in those cases and the facts as presented before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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