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TMI Blog2013 (12) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... d this application for waiver of pre-deposit of service tax of Rs.7,26,41,714/-, interest and penalties. 3. The demand of Rs.7,03,31,232/- is for the period July 2003 to March 2009 on the ground that the applicants have provided commercial training or coaching centre service. 4. The contention of the applicants is that the applicants had already paid an amount of Rs.3,12,98,719/- in cash and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have rightly availed the credit in respect of the taxable services which are in respect of the branches. It is also submitted that the branches are not registered with the Revenue authorities as provider of taxable service and there is no demand from the different branches hence as the applicant had rightly paid the service tax by utilizing the credit, therefore the short payment arrived in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which are utilised at the branches hence the demand is rightly made. 8. We find that even after making the adjustment of cenvat credit availed in respect of the services which are utilised by the branches and after allowing the benefit of the Notification which is in respect of computer training, there is still a short payment of Rs.37 lakhs. The applicants at this stage submit that even this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period in dispute, the I.T. management service was not under the scope of service tax. The applicants had provided SAP software to the customers, therefore it cannot be held that the applicants are liable for this demand. 9. The Revenue relied upon the findings of the lower authority and submitted that as the applicants had received taxable services from their associated foreign company, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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