TMI Blog2012 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... f dues in the case of Apex Institute of English Vs CCE, Guntur [2010 (8) TMI 245 - CESTAT, BANGALORE]. As per Board's Circular No. 59/8/2003-S.T. dated 20.6.2003 foreign language institutes are not liable to pay service tax - in favour of assessee. - ST/510/12-Mum - S/1092/2012/CSTB/C-I - Dated:- 2-8-2012 - S. S. Kang And Sahab Singh, JJ. Appellant Rep by: Shri M H Patil, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign language institutes are not liable to pay service tax. 4. In view of the above stay orders vide which the Tribunal waived the dues which were confirmed on the same ground and in view of the Board's circular, we find prima facie case in favour of the applicants. We, therefore, waive the pre-deposit of dues and stay recovery thereof pending disposal of the appeal. 5. Stay petition is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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