https://www.taxtmi.com/caselaws?id=201799 The Tribunal allowed the appellant's stay petition seeking a waiver of pre-deposit of service tax, interest, and penalties. The appellant's liability for providing commercial training or coaching was disputed due to differing interpretations of a retrospective amendment. Citing relevant case laws, the Tribunal found the service tax amount time-barred and granted the waiver based on limitation issues. The recovery was stayed until the appeal's final disposal, acknowledging the broadened scope of "Commercial Training and Coaching Center" under the retrospective change but ruling in favor of the appellant on limitation grounds. en-us Mon, 14 Jun 2010 00:00:00 +0530 Mon, 03 Jan 2011 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201799 The Tribunal allowed the appellant's stay petition seeking a waiver of pre-deposit of service tax, interest, and penalties. The appellant's liability for providing commercial training or coaching was disputed due to differing interpretations of a retrospective amendment. Citing relevant case laws, the Tribunal found the service tax amount time-barred and granted the waiver based on limitation issues. The recovery was stayed until the appeal's final disposal, acknowledging the broadened scope of "Commercial Training and Coaching Center" under the retrospective change but ruling in favor of the appellant on limitation grounds. Case-Laws Service Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201799