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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 ..... mitting that the applicants had received such services. In view of this, the applicants have not made out a case for total waiver of service tax - Conditional stay granted. - ST/85026/13-Mum - - - Dated:- 24-9-2013 - S S Kang And P K Jain, JJ. For the Appellant : Mr B Raichandani, Adv. For the Respondent : Mr Premanand Das, Commissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining as per Notification No.9/2003-ST. The applicants are providing training in respect of the SAP software to the customers and the benefit of the Notification is denied by the adjudicating authority on the ground that the applicants are not issuing any certificate in respect of the training provided. 7. The Revenue submitted that after taking into consideration the deposit made by the applicants, there is short payment of approximately Rs.76 lakhs. The contention is that the applicants are not entitled for the credit of service tax paid in respect of the services 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the total demand of Rs.20 lakhs on account of the taxable services received from foreign service provider and the applicants are admitting that the applicants had received such services. In view of this, the applicants have not made out a case for total waiver of service tax. Keeping in view the facts and circumstances of the case, the applicants are directed to deposit a total amount of Rs.20,00,000/- (Rupees twenty lakhs only), in addition to the amount already deposited, within a period of eight weeks from today. On deposit of the above mentioned amount, pre-deposit of the remaining dues is waived and recovery of the same is stayed during the pendency of the appeal. Compliance on 4.12.2013. (Dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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