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TMI Blog2014 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... ant before us or even before the Tribunal for dispensing with predeposit of demand. Therefore, the appellant shall deposit the entire amount of Rs.54.01 lakhs attributable to the other services. - Central Excise Appeal (L) No. 354 of 2013 - - - Dated:- 7-1-2014 - Mohit S Shah And M S Sanklecha, JJ. Appellant : Mr Yogesh Patki a/w. Mr. Abhishek Singh Respondent : Mr Pradeep S Jetly a/w. Mr. J. B. Mishra JUDGEMENT:- At the instance of the Counsel for the parties, the appeal is being disposed of at the stage of admission. 2. This appeal under Section 83 of the Finance Act 1994 read with Section 35G of the Central Excise Act 1944 challenges the order dated 21 October 2013 of the Customs, Excise and Service Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand i.e. to the extent of Rs.4.80 Crores is with regard to the appellant's activities of rendering Commercial Training and Coaching services. The appellant commenced providing a MBA (Master of Business Administration) course on the basis of approval from All India Council for Technical Education (AICTE). However this approval of the AICTE required the appellant to obtain affiliation to University for its Management Course. The appellant had obtained affiliation of Pune University for its Phd Course and they believed it is sufficient compliance with the AICTE requirement. In any case, the appellant was of the view that their services of Commercial Training or Coaching is not chargeable to service tax under the said Act, as it was char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged interest. 7. Being aggrieved, the appellant filed an appeal to the Tribunal and also an application for dispensing with the requirement of predeposit of the service tax amount of Rs.5.34 Crores, equivalent penalty and interest for the purposes of its appeal being entertained on merits. The appellant besides pleading prima facie merits and the demand being time barred also pleaded financial hardship in support of its plea for complete waiver of the predeposit to entertain its appeal on merits. The Tribunal by the impugned order was of the prima facie view that the appellant had not made out a case for total waiver of predeposit of service tax. The impugned order directs the appellant to pay an amount equal to 50% of the confirmed de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te waiver of duty, penalty and interest was warranted. 9. On the other hand, Mr. Pradeep Jetly, learned Counsel appearing for the respondent-revenue submitted that the questions on merits of the controversy including the question of applying the extended period of limitation would be examined by the Tribunal at the final hearing of the appeal. As regards financial hardship/condition, it is submitted that schedule 12 to the balance sheet for the year ending 31 March 2013 contains not only the figures of cash and bank balances but also receivables from programme fees of Rs.2.07 Crores besides other receivables. In the circumstances, there is no financial hardship and the impugned order dated 21 October 2013 of the Tribunal directing predepo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on will apply in respect of service tax payable for commercial training or coaching quantified at Rs.4,80,63,080/for the period between October 2006 to March 2012. So far as the other services are concerned, no submissions were made by the appellant before us or even before the Tribunal for dispensing with predeposit of demand. Therefore, the appellant shall deposit the entire amount of Rs.54.01 lakhs attributable to the other services. 11. Hence, appeal is partly allowed: (i) By modifying the amount of predeposit from 50% to 25% of the confirmed demand attributable to Commercial Training or Coaching Services and depositing the entire amount of Rs.54.01 lakhs attributable to the other services. (ii) The amount shall be deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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