2010 (6) TMI 351

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....nbsp;  Shri G. Shivadas, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This stay petition is filed for waiver of pre-deposit of the following amounts. (1)     Service Tax of Rs. 87,38,34,876/- (2)     Interest under Section 75 of the Finance Act 1994 (3) &nb....

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....y any centre or institute for a consideration, is itself indicative that there were two views possible of the definition of "Commercial Training and Coaching Centre". The appellants have relied upon the following decisions. (1)     Great Lakes Institute of Management Ltd. v. CST Chennai [2008-TIOL-134-CESTAT-MAD= 2008 (10) S.T.R. 202 (Tri.-Chennai)] (2)   &....

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....d on 8-9-2008 demanding service tax for the period 2003-2007. We find that the activity of the appellant, i.e. training or coaching and collecting consideration was in dispute from the date when the definition of "Commercial Training and Coaching Centre" was introduced. We find that the decisions cited by the learned counsel are in favour of the assessee. It is also a fact that the Govt. of India ....