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TMI Blog2013 (10) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by them is not in the nature of vocational training and accordingly, they are not eligible to the exemption of Notification 9/2003-ST dated 20.06.2003 and also Notification 24/2004-ST dated 10.09.2004. The ld. Commissioner after narrating the facts and evidences on record, had come to a finding that the applicant had provided the commercial training and coaching services during the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted for hearing, no one was present and another chance was given to the applicant and adjourned the matter to 13.06.13. On 13.06.13, also no one was present nor any request for adjournment. However, it was adjourned to 16.07.13, i.e. today. Today also, no one is present nor any request for adjournment. 3. Heard the ld. A.R. for the Revenue. The ld. A.R. for the Revenue has submitted that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that from the total amount of Rs.1.15 Crores, the liability of service tax on Commercial Training or Coaching Services, is around Rs.1.08 Crores. Regarding Franchise Service, the ld.A.R. has submitted that they have already paid an amount of Rs.4.00 lakhs, which has been appropriated in the order. 4. We have carefully considered the submissions made by the ld. A.R. for the Revenue. Prima-facie, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the appeal. In these circumstances, keeping in view the principle of law laid down by the Hon ble High Courts and the Hon ble Supreme Court for disposal of stay and keeping in view the interest of Revenue, we direct the applicant to deposit 50% of the service tax after deducting the amount of Rs.4.00 lakhs within a period of eight weeks from the date of communication of this order and rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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