2014 (2) TMI 1084 - AT - Service Tax

Waiver of pre deposit - Demand of service tax - Service of training programs - Held that - Prima facie case not in favour of assessee - Conditional stay granted.

Summary

Issues:
1. Amendment of cause title
2. Stay application for waiver of predeposit of tax

Amendment of Cause Title:
The judgment pertains to a MISC application for the amendment of the cause title from 'National Maritime Academy' to 'Indian Maritime University.' The applicant submitted a relevant gazette notification supporting the name change. The Tribunal allowed the amendment, directing the registry to update the cause title accordingly.

Stay Application for Waiver of Predeposit of Tax:
The applicant, a Govt. of India Undertaking conducting training programs for port personnel, filed a stay application seeking waiver of predeposit of tax amounting to Rs.18,81,301/- along with interest and penalties. The demand was raised under the category of Commercial Training and Coaching for the period from 2003 to 2008. The applicant argued that post-2008, the institute was recognized as the Indian Maritime University. Reference was made to a similar case pending before the Tribunal. The Tribunal, after hearing both parties and examining the records, directed the applicant to make a predeposit of Rs.4,00,000/- within 6 weeks. Upon compliance with this deposit, the balance amount of tax, interest, and penalty was waived, and the recovery was stayed until the appeal's conclusion. The parties were instructed to report compliance on a specified date.

This judgment addresses the amendment of the cause title and the stay application for the waiver of predeposit of tax in a thorough and detailed manner, ensuring procedural fairness and compliance with legal requirements.