2009 (1) TMI 218

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..... spondent. [Order per : T.K. Jayaraman, Member (T)].- In terms of the impugned order, the appellant is required to pre-deposit Service Tax amount of Rs. 3,25,898/- for the period from 1-7-2003 to 31-3-2006 along with interest under Section 75 of the Finance Act, 1994 and equivalent penalty under Section 78 of the Act, apart from a penalty of Rs.100/- per day till payment of the amount under Sectio .....

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..... a facie, we find that the appellants have made out a strong case in their favour. Availing the facilities in the appellant's unit by the students, by no means, can be equated to rendering 'Commercial Training or Coaching Service'. Hence we order complete waiver of pre-deposit of the disputed amounts till the disposal of the appeal. The stay application is allowed. Revenue shall not take any coerci .....

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