2010 (5) TMI 233

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....ication itself arises for hearing, the other application is infructuous and is hence dismissed. We have heard both sides in the stay application. 2. Waiver and stay have been sought in respect of service tax of over Rs. 4 crores along with education cess of over Rs. 9.6 lakhs for the period 1-7-2003 to 30-6-2008 as also in respect of equal amount of penalty. The demand of service tax is Under Section 65(105)(zzc) of the Finance Act, 1994, which defines 'taxable service' as the service provided/to be provided to any person by a commercial centre or coaching centre in relation to commercial training or coaching. "Commercial training or coaching center" has been defined under Section 65(27) of the Finance Act, as under :- "Commercial tra....

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.... any such income, surplus or profit derived and/or earned shall be paid or transferred directry or indirectly by way of dividend, bonus or otherwise howsoever by way of profit either to the settler or the Trustees of these presents provided, however, that nothing herein shall prevent any payment in good faith of remuneration to any officer or servant of the Trust or to any person including trustees in return for any services rendered to the Trust. On the strength of these provisions of the Trust Deed, the learned counsel for the appellant has argued that the Institute (Indian Institute of Management and Training) run by the Trust should be recognised as a charitable institute not providing any training or coaching of commercial nature. It i....

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.... tax under Section 65(105)(zzc). In this connection, the learned JCDR has relied on the Board's circular No. 107/01/2009-S.T. dated 28-1-2009. In answer to a query from the Bench, the learned JCDR submits that a decision of this Tribunal similar to Great Lakes Institute (supra) and Ahmedabad Management (supra) is under challenge before the Supreme Court. He submits that the Civil Appeal filed by the department against Indian School of Business v. CC&E, Hyderabad-IV - 2010 (17) S.T.R. 83 (Tri.-Bang.) stands admitted. He cannot, however, say for certain whether the department could obtain any order of stay from the Apex Court. 4. In his rejoinder, the learned counsel, apart from claiming support from the Tribunal's decision in Indian Schoo....