TMI Blog2008 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is a trust, registered under the Indian Trust Act 1982, and is engaged in promoting education and conducing classes to the students under the Distance Education Programme of various Universities such as Tamil Nadu Open University, Mother Theresa University and Allagappa University. For imparting education to the students, the petitioner's trust collects prescribed fee from the students and a part of the said amount is paid to the university and the balance amount is retained by the petitioner's trust. 2. While so, the Assistant Commissioner of Central Excise, Trichy - I issued a Show Cause Notice to the petitioner by his proceedings in C.No.V/ST/30/10/2006-ST-Adj dated 07.06.2006 calling upon the petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for the purpose of stay. The said stay order of the first respondent is under challenge in this writ petition. 4. Heard the learned counsel for the petitioner and the learned Assistant Solicitor General of India appearing for the respondents. 5. The learned counsel for the petitioner would submit that the Tribunal was not right in imposing condition that the petitioner should pre-deposit Rs. 71,200/- which is the service tax covered under Impugned Order. He would submit that while considering the petition for stay during the pendency of the appeal, the first respondent is required to consider two main aspects namely (i) Prima Facie case and (ii) Financial position of the petitioner. The learned counsel would rely on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would not fall within the definition of Commercial Training or Coaching as defined under Section 65(26) of the Finance Act. In my considered opinion, that is the main question to be answered in the appeal, which is now pending before the first respondent Tribunal. Therefore, in this writ petition, I cannot express any opinion as to whether the activities of the petitioner would fall within the ambit of Section 65(26) of the Finance Act or not. The Tribunal has been prima facie satisfied that the petitioner is not entitled for absolute stay and that is how taking a very lenient view has directed the petitioner to deposit the service tax amount alone. In respect of the financial position of the trust also, admittedly the trust is col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit would cause undue hardship to the petitioner's trust. In view of the above position, I am fully satisfied that the first respondent Tribunal has considered both the essential aspects namely Prima facie case in favour of the petitioner and also the alleged undue hardship and has rightly come to the conclusion that there is no Prima facie case in favour of the petitioner and there will be no undue hardship to the petitioner because of the condition to make pre-deposit. In view of the above position, I do not find any merit in this writ petition. The writ petition fails and the same is dismissed. 9. At this juncture, the learned counsel for the petitioner would request the court, to issue a direction to the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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