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    <title>2013 (12) TMI 914 - CESTAT BANGALORE</title>
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    <description>The Tribunal directed the appellant to predeposit Rs.25 crores within eight weeks for demanded service tax and education cesses, with waiver and stay subject to compliance. The appellant&#039;s reliance on Circular No.B3/7/2003-TRU and past decisions was not sufficient to avoid the demand for service tax as a &quot;commercial training or coaching institute.&quot; The appellant was required to predeposit 1/3 of the total amount due, with waiver and stay granted for the remaining dues upon compliance, considering the impact of the provisional attachment on the case.</description>
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    <pubDate>Fri, 05 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 914 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=241249</link>
      <description>The Tribunal directed the appellant to predeposit Rs.25 crores within eight weeks for demanded service tax and education cesses, with waiver and stay subject to compliance. The appellant&#039;s reliance on Circular No.B3/7/2003-TRU and past decisions was not sufficient to avoid the demand for service tax as a &quot;commercial training or coaching institute.&quot; The appellant was required to predeposit 1/3 of the total amount due, with waiver and stay granted for the remaining dues upon compliance, considering the impact of the provisional attachment on the case.</description>
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      <pubDate>Fri, 05 Apr 2013 00:00:00 +0530</pubDate>
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