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    <title>2012 (7) TMI 49 - CESTAT, BANGALORE</title>
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    <description>The Tribunal directed the appellant, a society registered under a specific Act, to make a pre-deposit of Rs.15 lakhs in a case concerning the waiver of pre-deposit and recovery of service tax amounting to over Rs.1.89 crores. The appellant argued against the applicability of service tax on educational activities funded and recognized by the Government, emphasizing their non-commercial nature. The Tribunal considered the public interest element due to the appellant&#039;s role in the educational sector under governmental patronage, leading to the specified pre-deposit amount.</description>
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    <pubDate>Wed, 19 Oct 2011 00:00:00 +0530</pubDate>
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      <title>2012 (7) TMI 49 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=214474</link>
      <description>The Tribunal directed the appellant, a society registered under a specific Act, to make a pre-deposit of Rs.15 lakhs in a case concerning the waiver of pre-deposit and recovery of service tax amounting to over Rs.1.89 crores. The appellant argued against the applicability of service tax on educational activities funded and recognized by the Government, emphasizing their non-commercial nature. The Tribunal considered the public interest element due to the appellant&#039;s role in the educational sector under governmental patronage, leading to the specified pre-deposit amount.</description>
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      <pubDate>Wed, 19 Oct 2011 00:00:00 +0530</pubDate>
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