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TMI Blog2011 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Training or Coaching Services' as they are registered Society. Be that as it may, with the retrospective amendment, the issue on merits would be against the assessee, but at the same time appellant's plea of limitation as they had a bonafide belief due to the decision of this Bench in their own case. The issue regarding the various other arguments raised to the fact that they are not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K Singla, JCDR Per: M V Ravindran (Oral): This stay petition is filed for the waiver of pre-deposit of the following amounts: 1. Commercial Training or Coaching Services i. Rs.1,06,77,895/- with interest and penalties under Sections 76, 77 78 of the Finance Ace, 1994. 2. Maintenance or Repair Service i. Service Tax amount of Rs.2,78,046/- along with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a case on limitation. It is his submission that show cause notice has been issued on 16.07.2009 hence demand within limitation would be for the period April 2008 to March 31 st March 2009 which according to him was Rs. 9,06,937/-. 2.1. As regards 'Management, Maintenance or Repair Service' it is his submission that show cause notice is barred by limitation and the demand within limitation w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax under the category of 'Commercial Training or Coaching Services' as they are registered Society. Be that as it may, with the retrospective amendment, the issue on merits would be against the assessee, but at the same time appellant can take a plea of limitation before us, as they had a bonafide belief due to the decision of this Bench in their own case. The issue regarding the var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recovery thereof stayed till the disposal of appeal. 4.2. As regards the Service Tax liability on the 'Maintenance or Repair Service' we find that an amount of Rs. 3,26,856/- deposited by the appellant is sufficient enough to hear and dispose the appeal under this category. In view of this, application for waiver of the amount involved under the head Maintenance or Repair Service' is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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