2014 (8) TMI 198 - AT - Service Tax

Waiver of predeposit of tax - personal development course - exemption under Notification No.9/2003-ST dated 20.06.2003 and No.24/2004-ST dated 10.9.2004 - Held that - Tribunal on an identical issue consistently directed the assessee to make a predeposit of above 25% of the tax amount - Following decision of Col s Calibre Vs. CCE, Coimbatore 2011 (6) TMI 361 - CESTAT, CHENNAI and Ranjana Bagry Vs. Commissioner of Service Tax, Chennai 2013 (10) TMI 250 - CESTAT CHENNAI - Conditional stay granted.

Summary

Issues Involved: Applications for waiver of predeposit of tax, interest, and penalty.

Analysis:
1. Issue of Exemption under Vocational Training Institute Notifications:
The applicants sought waiver of predeposit based on providing personal development courses covered by exemption notifications for vocational training institutes. The learned counsel referred to past Tribunal orders granting unconditional stay for similar English speaking courses. However, the Authorized Representative for Revenue argued that previous Tribunal decisions favored Revenue, citing cases where partial stay was granted. The Tribunal noted consistent directions for the assessee to predeposit over 25% of the tax amount. The counsel for the applicants contended that the demand was partly time-barred, estimating the limitation at Rs. 1,88,800. The Revenue's representative highlighted non-disclosure of facts by the applicant to the Department.

2. Decision on Predeposit Amounts:
After considering both sides' submissions, the Tribunal directed the applicants to predeposit specific amounts for each appeal. The predeposit amounts were set at Rs. 35,000, Rs. 85,000, Rs. 80,000, and Rs. 1,00,000 for the respective appeals. The applicants were given six weeks to make the predeposit and report compliance by a specified date. Upon such deposit, the predeposit of the remaining dues would be waived, and recovery stayed during the appeal proceedings.

This judgment addressed the waiver of predeposit for tax, interest, and penalty in the context of providing personal development courses under exemption notifications. The Tribunal considered past decisions, limitation issues, and directed specific predeposit amounts for each appeal, providing a timeline for compliance and outlining the consequences of non-compliance.