https://www.taxtmi.com/caselaws?id=259508 An assessee claiming exemption as a vocational training institute established a strong prima facie case for complete waiver of pre-deposit and stay of recovery where it had consistently disclosed its activities to the Department. The material on record, including a letter from the Joint Commissioner, indicated that the institute appeared to fit within the exemption, and an earlier Board circular supported inclusion of foreign language training institutes within the exempt category. The later circular was treated as not reflecting the correct legal position on the facts noted. The record also raised a substantial prima facie doubt on wilful suppression, affecting the limitation objection. Complete waiver and stay were therefore granted pending appeal. en-us Tue, 27 Jan 2015 00:00:00 +0530 Tue, 12 May 2015 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259508 An assessee claiming exemption as a vocational training institute established a strong prima facie case for complete waiver of pre-deposit and stay of recovery where it had consistently disclosed its activities to the Department. The material on record, including a letter from the Joint Commissioner, indicated that the institute appeared to fit within the exemption, and an earlier Board circular supported inclusion of foreign language training institutes within the exempt category. The later circular was treated as not reflecting the correct legal position on the facts noted. The record also raised a substantial prima facie doubt on wilful suppression, affecting the limitation objection. Complete waiver and stay were therefore granted pending appeal. Case-Laws Service Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259508