2013 (11) TMI 503

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..... ion for wavier of predeposit of tax of Rs.2,34,376/- along with interest and penalty. Heard both sides and perused the records. 2. The applicant is engaged in the business of imparting personality development courses to the students under the brand names of the Licensor viz. 'Zeal' and 'Speak Easy'. The tax was demanded under the category of 'commercial coaching and training service'. Ld. advocat .....

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..... al hearing. It is also noted that Commissioner (Appeals) decided the appeal on merit even though the applicant failed to comply with stay order. In view of that, applicant is directed deposit a sum of Rs.50,000/- (Rupees fifty thousand only) within 6 weeks. Upon such deposit, predeposit of balance tax, along with interest and penalty shall stand waived and recovery thereof stayed during pendency o .....

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