https://www.taxtmi.com/caselaws?id=33945 The Tribunal found that the appellant, claiming to be a charitable institution providing educational facilities, failed to prove its non-commercial nature and eligibility for tax exemption. It upheld the Commissioner's decision to tax the institution under commercial training and coaching, directing the appellant to make a Rs. 4 lakh deposit to protect the Revenue's interests. The Tribunal denied total waiver of the pre-deposit, emphasizing the need for evidence of non-commercial operations. Compliance with the deposit directive could lead to staying the realization of the remaining tax demand. 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 The Tribunal found that the appellant, claiming to be a charitable institution providing educational facilities, failed to prove its non-commercial nature and eligibility for tax exemption. It upheld the Commissioner's decision to tax the institution under commercial training and coaching, directing the appellant to make a Rs. 4 lakh deposit to protect the Revenue's interests. The Tribunal denied total waiver of the pre-deposit, emphasizing the need for evidence of non-commercial operations. Compliance with the deposit directive could lead to staying the realization of the remaining tax demand. Case-Laws Service Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33945