https://www.taxtmi.com/caselaws?id=78604 For stay and pre-deposit purposes, non-taxable components of the receipts were to be excluded from the taxable demand where the appellant produced a breakup certifying such elements. The Tribunal accepted this prima facie position in a service tax dispute involving classification as commercial coaching and training under the Finance Act, 1994, and treated the projected tax exposure as substantially lower than the adjudicated demand. On that basis, waiver of pre-deposit was granted and recovery was stayed pending appeal. en-us Mon, 07 Jun 2010 00:00:00 +0530 Thu, 02 Dec 2010 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78604 For stay and pre-deposit purposes, non-taxable components of the receipts were to be excluded from the taxable demand where the appellant produced a breakup certifying such elements. The Tribunal accepted this prima facie position in a service tax dispute involving classification as commercial coaching and training under the Finance Act, 1994, and treated the projected tax exposure as substantially lower than the adjudicated demand. On that basis, waiver of pre-deposit was granted and recovery was stayed pending appeal. Case-Laws Service Tax Mon, 07 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78604