9911796707
TMI Blog2012 (6) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... be held to have suppressed any fact with intent to evade payment of Service Tax. - Extended period of limitation, prima facie, is not invocable. Waiver of pre-deposit granted. - ST/Stay/601/2011, ST/947/2011 - 968/2011 - Dated:- 11-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Shri V Radhuraman, Adv. For Respondent: Mr Ganesh Haavanur, SDR Per: P G Chacko (Oral): This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs.34,57,966/- demanded under Section 73(2) of the Finance Act, 1994 and penalties imposed under Sections 76 to 78 of the Act. The impugned demand of Service Tax is under the head Commissioner Training and Coaching Service' and for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal coaching and training services provided by foreign language institutes would not be chargeable to Service Tax on account of exemption under Notification No.9/2003-ST and further that this exemption would remain in force up to 29th February 2004. Learned counsel has further pointed out that similar exemption was granted to vocational training institutes under Notification No.24/2004-ST dated 10.9.2004. According to him, the view taken by the lower authorities that English is not a foreign language and hence the benefit of exemption cannot be extended to vocational training and coaching on English is not correct. In this connection, learned counsel has argued that the 8 th Schedule to Constitution of India does not contain mention of Engl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the appellant was registered in respect of 'Franchise Service' and paying Service Tax during the material period. The non-payment of Service Tax under the head "Commercial Coaching and Training Service" was purely based on a bonafide belief that the appellant was eligible for exemption under the relevant Notifications. There was no intent to evade payment of Service Tax and therefore the extended period of limitation was not to be invoked in this case. 4. Learned SDR has opposed the present application on the strength of the findings of the original authority and the appellate authority. 5. After considering the submissions, we are of the view that waiver of pre-deposit and stay of recovery are allowable in this case. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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