Tribunal orders partial pre-deposit for Commercial Training services; waives pre-deposit for Maintenance services.

The Tribunal directed the appellant to pre-deposit Rs. 9,06,937 for Commercial Training or Coaching Services within four weeks but waived the pre-deposit for the balance amounts pending appeal. For Maintenance or Repair Service, the Tribunal allowed the waiver as the appellant had already deposited sufficient funds covering the entire liability.

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Issues:
1. Waiver of pre-deposit for Commercial Training or Coaching Services
2. Waiver of pre-deposit for Maintenance or Repair Service

Analysis:
1. The appellant filed a stay petition seeking a waiver of pre-deposit for two amounts: one related to Commercial Training or Coaching Services and the other to Maintenance or Repair Service. The counsel for the appellant argued that for the demand raised under 'Commercial Training or Coaching Service,' the appellant, being a society, should not be covered under the said category. The counsel highlighted that a show cause notice was issued on 16.07.2009, making the demand within the limitation for the period April 2008 to March 31, 2009. The Tribunal noted that in a previous case for the Hyderabad Division, it was held that the appellant is not liable to pay Service Tax under 'Commercial Training or Coaching Services' due to being a registered society. However, with a retrospective amendment, the issue on merits would be against the assessee. The Tribunal directed the appellant to pre-deposit Rs. 9,06,937 within four weeks, considering it to be within the limitation period, and waived the pre-deposit of the balance amounts under this category pending appeal.

2. Regarding the 'Maintenance or Repair Service,' the appellant contended that the show cause notice was barred by limitation, and the demand within limitation amounted to Rs. 2,25,776. The appellant had already deposited Rs. 3,26,856, covering the entire Service Tax liability. The Tribunal found the deposited amount sufficient to hear and dispose of the appeal under this category. Consequently, the application for waiver of the amount involved under 'Maintenance or Repair Service' was allowed, and recovery was stayed pending the appeal's disposal.

In conclusion, the Tribunal disposed of the stay petition by directing the appellant to comply with the pre-deposit requirement for the Commercial Training or Coaching Services within a specified time frame and waived the pre-deposit for the Maintenance or Repair Service due to the sufficient deposit made by the appellant.

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