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of <h1>Society challenges tax classification, shows non-profit motive. Stay granted pending appeal.</h1> <h3>Administrative Staff College of India Versus The Commissioner of Central Excise</h3> Administrative Staff College of India Versus The Commissioner of Central Excise - TMI Issues involved: Determination of service tax liability on a society providing training services to government officers and non-governmental organization candidates.Issue 1: Classification under 'Commercial Coaching Services' headingThe appellant, a society registered under the Society Act, provides training to government officers and non-governmental organization candidates. They argue that they are not a commercial organization and should not be classified under 'Commercial Coaching Services' for service tax purposes. The Government recognizes their activity as non-commercial due to providing education to candidates selected for government services. Despite training outside candidates, the appellant claims no profit motive and financial hardship. The appellant's counsel emphasizes exemption from Income Tax due to lack of profit. Issue 2: Profit element and pre-deposit requirementThe Departmental Representative contends that although the appellant is registered as a non-commercial organization, their accounts show a profit element. The Department seeks to impose terms on the appellant. However, upon review, it is found that the Government recognizes the appellant's activity as non-commercial. The appellant provides training to government-selected candidates and some private candidates without a profit motive. The appellant demonstrates financial inability to pre-deposit the required amount. Consequently, the stay application is granted, waiving the pre-deposit and staying recovery until appeal disposal. An out-of-turn hearing is granted due to the significant amount involved, with the final hearing scheduled for June 26, 2007. The Commissioner is directed to file comments and counter to the 'Grounds of Appeal.'*(Pronounced and dictated in the open court)*
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