2012 (4) TMI 105

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..... is for the waiver of pre-deposit of an amount of Rs.3 ,08,556 /- confirmed as Service Tax demand, interest thereof and penalties under Sections 77, 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding discharge of Service Tax liability on the appellant as a society which imparts training for the candidates and collects the fee .....

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..... he amount collected as fees for imparting training is not a consideration but reimbursement of out of pocket expenses, which they are incurring for providing snacks and tea etc. 4. Ld.A.R . appearing for the Revenue, submits that in an identical situation, the co-ordinate Bench of Mumbai Tribunal in the case of Symbiosis Society Vs. CCE Pune 2011 (21) STR 648 (Tri-Mumbai), has directed the pre-de .....

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