https://www.taxtmi.com/caselaws?id=202281 The Tribunal directed the appellant to pre-deposit Rs. 2 crores within four weeks, rejecting a complete waiver. It upheld the classification of the appellant's institutions as "commercial training or coaching centres" and confirmed their liability for service tax. The extended period of limitation was deemed applicable due to the appellant's suppression of material facts. The decision was based on statutory provisions and judicial precedents, emphasizing the broad scope of taxable services under the Finance Act, 1994. en-us Fri, 06 Aug 2010 00:00:00 +0530 Fri, 13 May 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202281 The Tribunal directed the appellant to pre-deposit Rs. 2 crores within four weeks, rejecting a complete waiver. It upheld the classification of the appellant's institutions as "commercial training or coaching centres" and confirmed their liability for service tax. The extended period of limitation was deemed applicable due to the appellant's suppression of material facts. The decision was based on statutory provisions and judicial precedents, emphasizing the broad scope of taxable services under the Finance Act, 1994. Case-Laws Service Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202281