2015 (2) TMI 189 - AT - Service Tax

Waiver of pre deposit - Held that - appellant is registered commercial coaching and training service provider and conducts orientation programme for grant of pre-engineering coaching. I find that inasmuch as the orientation is a part of the coaching, the services used for conducting the same have to be held as cenvatable inputs service. Accordingly by observing that the appellant has a good prima facie case, I dispense with the condition of pre-deposit of dues - Stay granted.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI in 2015 (2) TMI 189 allows the appellant, a coaching service provider, to dispense with pre-deposit of Rs. 45,220 for service tax on orientation program services, as they are considered cenvatable inputs service. The stay petition is allowed due to a good prima facie case.