https://www.taxtmi.com/caselaws?id=218353 The Tribunal granted the waiver of pre-deposit of the entire service tax amount and interest to the renowned institute in the banking and finance sector, pending the appeal process. The institute's activities were found not to fall under the category of "Commercial Training" for service tax levy, as confirmed by a letter from the Commissioner of Central Excise and clarifications sought from the Board. The Tribunal concluded that the extended period of limitation was not applicable, supporting the institute's prima facie case for the waiver. en-us Wed, 16 May 2012 00:00:00 +0530 Mon, 20 Feb 2017 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218353 The Tribunal granted the waiver of pre-deposit of the entire service tax amount and interest to the renowned institute in the banking and finance sector, pending the appeal process. The institute's activities were found not to fall under the category of "Commercial Training" for service tax levy, as confirmed by a letter from the Commissioner of Central Excise and clarifications sought from the Board. The Tribunal concluded that the extended period of limitation was not applicable, supporting the institute's prima facie case for the waiver. Case-Laws Service Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218353