https://www.taxtmi.com/caselaws?id=414465 The Supreme Court allowed the appeal, setting aside the rejection of the appellant's request to be excused from paying the pre-deposit amount for initiating an appeal against the Assessment Order. It was held that the appellant was not liable to pay tax on commercial training services and the Assessment Order was based on an erroneous understanding. Utilizing its plenary powers under Article 142, the Court directed the removal of the tax demand against the appellant. The decisions in similar cases supported the appellant's position, leading to the disposal of related appeals and applications in line with the main judgment. en-us Tue, 03 Aug 2021 00:00:00 +0530 Tue, 09 Nov 2021 08:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414465 The Supreme Court allowed the appeal, setting aside the rejection of the appellant's request to be excused from paying the pre-deposit amount for initiating an appeal against the Assessment Order. It was held that the appellant was not liable to pay tax on commercial training services and the Assessment Order was based on an erroneous understanding. Utilizing its plenary powers under Article 142, the Court directed the removal of the tax demand against the appellant. The decisions in similar cases supported the appellant's position, leading to the disposal of related appeals and applications in line with the main judgment. Case-Laws Service Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414465