https://www.taxtmi.com/caselaws?id=33260 In a waiver of pre-deposit application concerning service tax and penalty for April to June 2003, the tribunal found a prima facie case because the levy on commercial coaching and training centre had come into force only on 1 July 2003. The applicant also relied on a departmental circular stating that vocational training institutes imparting foreign language training would not be liable, and that objection was not addressed in detail in the impugned order. Taking into account the small amount involved and the timing of the levy, the pre-deposit condition was dispensed with and unconditional stay was granted pending final disposal. en-us Thu, 22 Mar 2007 00:00:00 +0530 Wed, 29 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33260 In a waiver of pre-deposit application concerning service tax and penalty for April to June 2003, the tribunal found a prima facie case because the levy on commercial coaching and training centre had come into force only on 1 July 2003. The applicant also relied on a departmental circular stating that vocational training institutes imparting foreign language training would not be liable, and that objection was not addressed in detail in the impugned order. Taking into account the small amount involved and the timing of the levy, the pre-deposit condition was dispensed with and unconditional stay was granted pending final disposal. Case-Laws Service Tax Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33260