https://www.taxtmi.com/caselaws?id=33945 In a service tax dispute over classification as a commercial training and coaching centre, the appellant failed to produce substantial evidence that its activities were not commercial in nature, so no prima facie case for complete dispensation of pre-deposit was made out. The Board circular relied on was read as clarifying that charitable purpose alone does not exclude a service from tax where the levy is imposed by statute. Total waiver of pre-deposit was therefore rejected, and partial pre-deposit was directed with stay of recovery of the balance demand on compliance. en-us Mon, 16 Feb 2009 00:00:00 +0530 Sun, 28 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33945 In a service tax dispute over classification as a commercial training and coaching centre, the appellant failed to produce substantial evidence that its activities were not commercial in nature, so no prima facie case for complete dispensation of pre-deposit was made out. The Board circular relied on was read as clarifying that charitable purpose alone does not exclude a service from tax where the levy is imposed by statute. Total waiver of pre-deposit was therefore rejected, and partial pre-deposit was directed with stay of recovery of the balance demand on compliance. Case-Laws Service Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33945