2009 (7) TMI 1079

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....ppellant. Shri Vijay Kumar, DR, for the Respondent. ORDER Ld. Counsel Shri Balbir Singh submits that the appellant is coaching centre. They prepared candidates to appear for the examination conducted by the Insurance Regulatory and Development Authority (IRDA). This coaching is specifically not a commercial coaching for the reason that the candidates do not pay the fees directly to the ap....

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.... CUS and Service Tax (Appeals-II), Hyderabad reported in 2009 (14) S.T.R. 481 (Tribunal) = 2009-TIOL-288-CESTAT-BANG. Relying on these two judgments, his submission is that candidates are made able to clear the examination under sponsorship. Therefore, following the citations, pre-deposit may be waived during pendency of the appeal. 2. Ld. DR submits that the appellant's institute provides coac....