https://www.taxtmi.com/caselaws?id=288183 A society engaged in training candidates for Central and State Government services was treated as carrying on non-commercial activity, not a profit-oriented Commercial Coaching Service, for the stay application. The Tribunal relied on the organisation's non-profit character, balance sheet material, and income-tax exemption evidence to conclude that the service tax dispute did not justify insisting on pre-deposit at that stage, and it granted waiver of pre-deposit with stay of recovery until final disposal. It also directed out-of-turn hearing, noting that the amount in dispute crossed the prescribed monetary threshold, and required the Commissioner to file comments and a counter to the appeal grounds. en-us Thu, 01 Feb 2007 00:00:00 +0530 Mon, 25 May 2020 11:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288183 A society engaged in training candidates for Central and State Government services was treated as carrying on non-commercial activity, not a profit-oriented Commercial Coaching Service, for the stay application. The Tribunal relied on the organisation's non-profit character, balance sheet material, and income-tax exemption evidence to conclude that the service tax dispute did not justify insisting on pre-deposit at that stage, and it granted waiver of pre-deposit with stay of recovery until final disposal. It also directed out-of-turn hearing, noting that the amount in dispute crossed the prescribed monetary threshold, and required the Commissioner to file comments and a counter to the appeal grounds. Case-Laws Service Tax Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288183