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2007 (3) TMI 130

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..... os. 172-175/2007 - Dated:- 28-3-2007 - [Order per : S.L. Peeran, Member (J)]. - The appellants are seeking waiver of pre-deposit of Service tax + Education Cess - (a) Rs. 18,91,52,645/- (b) Rs. 1,62,206/- (c) Rs. 8,69,716/- (d) Rs. 9,43,91,378/- and equal penalty on each appellants. Two of the appellants are considered as deemed university and two others are registered under Societies Registrat .....

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..... 19 (Tri. - Bang.)] and the matter has been listed for out of turn hearing on 20-6-2007. Further he submits that in the appellant's own case the Joint Commissioner, Nashik has already dropped the proceedings by Order-in-Original No. 02/S.Tax/2007 dated 31-1- 2007 and the Revenue has not filed any appeal against the order. 1 2. The learned DR opposes the prayer for grant of waiver of pre-deposi .....

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..... hat the Joint Commissioner, Nashik has dropped the proceedings and has given a ruling that the appellant is not carrying on the commercial coaching service and their activities do not come within the ambit of said category for levy of service tax. Further we notice that this Bench in an identical issue in the case of M/s. Administrative Staff College of India by Stay Order No. 144/2007 dated 1-2 .....

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