2007 (3) TMI 667

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..... d to pre-deposit service tax of Rs 1,11,240/- with separate penalties. The department has considered the training given by the appellant as coming within the category of commercial training. The appellant had entered into an agreement with M/s. International Air Transport Association (IATA) Canada as per which M/s. Globe College of Travel and Tourism are authorized to offer courses developed by IA .....

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..... ed DR on the ground that the Notification refers to the course recognized in terms of law. This is not the case and the judgement is distinguishable. Learned counsel argued at length. However, we are of the considered opinion that the appellants do not have a very strong case at this stage. They should pre-deposit a sum of Rs 30,000/- within a period of three months. On such deposit the balanced o .....

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