2012 (12) TMI 33 - AT - Service Tax

Commercial training and coaching services - waiver of pre-deposit, interest and penalty - Held that - The applicants are conducting various courses in respect of spoken English and the demands which were confirmed on the same ground had already waived the pre-deposit of dues in the case of Apex Institute of English Vs CCE, Guntur 2010 (8) TMI 245 - CESTAT, BANGALORE . As per Board s Circular No. 59/8/2003-S.T. dated 20.6.2003 foreign language institutes are not liable to pay service tax - in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of service tax, interest, and penalty amounting to Rs.3,88,29,571/- for applicants providing commercial training and coaching services. The Tribunal found a prima facie case in favor of the applicants based on previous stay orders and a Board's circular exempting foreign language institutes from paying service tax. The stay petition was allowed, and recovery of dues was stayed pending appeal disposal.