2011 (1) TMI 833

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....Respondent : Shri M M Ravi Rajendran, DR Per: P Karthikeyan: This application filed by M/s. Abacus Brain Study Private Ltd. (ABSPL) seeks waiver of pre-deposit and stay of recovery of Service Tax demand of Rs.9,93,455/- along with applicable interest and penalties imposed on the appellant under Section 76 and 77 of Finance Act, 1994. The appellants are engaged in the activity of coaching chi....

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.....). In view of this decision, we waive pre-deposit and take up the appeal. 3. The learned JDR submits that the dispute is indeed covered in favour of the assessee by the said judgment. He submits that he is not aware if any appeal has been filed against the decision of the Tribunal in the case of Fast Arithmetic case. 4. On a careful consideration of the records of the case and the submissio....

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....ational training institute. In our view, the activities of the appellant would more appropriately be classified as recreational. When an activity is done for enjoyment, it is called recreation. Recreation need not be confined to playing some games or watching television. There are a vide variety of activities which could be called as recreational. Even though, a vast majority of students do not fi....