https://www.taxtmi.com/caselaws?id=157318 For complete waiver of pre-deposit in a service tax dispute, the appellant had to show a strong prima facie entitlement to the claimed exemption for recognised courses. The Tribunal held that the training activity had been treated as commercial training and that the exemption plea under the notification regime was not sufficiently established at the interim stage. Complete waiver was therefore refused, and only partial relief was granted subject to a directed pre-deposit, with the balance of duty and penalties stayed on compliance. en-us Tue, 27 Mar 2007 00:00:00 +0530 Fri, 04 Oct 2013 11:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157318 For complete waiver of pre-deposit in a service tax dispute, the appellant had to show a strong prima facie entitlement to the claimed exemption for recognised courses. The Tribunal held that the training activity had been treated as commercial training and that the exemption plea under the notification regime was not sufficiently established at the interim stage. Complete waiver was therefore refused, and only partial relief was granted subject to a directed pre-deposit, with the balance of duty and penalties stayed on compliance. Case-Laws Service Tax Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157318