2011 (1) TMI 199 - AT - Service Tax

Waiver of pre-deposit - Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hold that it is a commercial concern, in the absence of any finding regarding organization making profit, in the light of Tribunal s orders in Institute of Banking Personnel Selection v. CST, Mumbai 2007 -TMI - 2415 - CESTAT, MUMBAI and Great Lakes Institute of Management Ltd. v. CST, Chennai 2008 -TMI - 3914 - CESTAT,CHENNAI - Decided in the favour of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi heard an application for waiver of pre-deposit of service tax of Rs. 3,78,866/- on the assessee. The assessee, a society registered under the Societies Registration Act, 1860, was held not to be a commercial concern as it was not profit-oriented. The Tribunal waived the pre-deposit and stayed the recovery of the amount pending the appeal. (2011 (1) TMI 199 - CESTAT, NEW DELHI)