2012 (8) TMI 907

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..... uling (AAR) in the case of CAE Flight Training (India) Ltd., [2012 (7) TMI 669 - CESTAT, MUMBAI] - Appellant wants full waiver relying upon the decision in the case of Gujarat Flying Club [2014 (1) TMI 1449 - CESTAT AHMEDABAD] - Held that:- once the Co-ordinate Bench of the CESTAT in a similar case has granted total waiver of pre-deposit much after the decision of AAR, in the absence of any valid .....

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..... ority has held that the appellant is liable to pay Service Tax under the head "Commercial training or coaching centre" as defined under Section 65(105)(zzc) of the Finance Act, 1994. Though the attention of the Tribunal was drawn to a decision of the Gujarat Bench of CESTAT dated 21-3-2012 in the case of Gujarat Flying Club, wherein on a similar issue raised therein, the Tribunal has granted total .....

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