Commercial Coaching or Training classification denied for higher education institution; full waiver and stay granted pending appeal.

An educational institution imparting higher education was, on the material then available, treated as not comparable to a Commercial Coaching or Training Centre for purposes of interim tax relief. The CESTAT applied its earlier decisions involving similar educational institutions at the stage of pre-deposit and stay, and granted full waiver of dues with recovery stayed pending disposal of the appeal, while leaving the rival contentions for final hearing.

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Issues: Whether the appellant was entitled to full waiver of pre-deposit and stay of recovery pending appeal on the prima facie view that its educational activity did not fall within the taxable service of Commercial Training or Coaching.

Analysis: The appellant was an institution imparting higher education and, on the material then available, could not be equated with a Commercial Coaching or Training Centre. The earlier decisions of the same Bench on similar educational institutions were treated as applicable at the stage of interim relief, while the rival contentions were left for detailed examination at final hearing.

Conclusion: Full waiver of all dues was granted and recovery was stayed till disposal of the appeal.

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