Commercial coaching and training service exclusion unavailable where no recognised qualification is issued, limiting pre-deposit relief.

Training in aircraft maintenance engineering was treated as commercial coaching and training service because the institute did not issue any certificate, diploma, degree, or other educational qualification recognised by law. The exemption for institutions granting recognised qualifications was therefore not available. On a prima facie assessment, the applicant failed to establish a case for complete waiver of pre-deposit in the service tax dispute. Complete waiver was denied, and partial deposit was directed before stay of the balance demand.

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Issues: Whether the applicant was entitled to complete waiver of pre-deposit and stay of recovery in a service tax dispute relating to commercial coaching and training service.

Analysis: The applicant imparted training in aircraft maintenance engineering and did not issue any certificate, diploma, degree, or other educational qualification recognised by law. The service fell within the ambit of commercial coaching and training service, and the exclusion for institutes issuing recognised educational qualifications was not attracted. On a prima facie view, the applicant did not establish a case for full waiver of pre-deposit.

Conclusion: Complete waiver of pre-deposit was denied. The applicant was directed to deposit Rs. 6 lakhs, and recovery of the balance demand was stayed on compliance.

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