2011 (6) TMI 382

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....nt: Mr. R K Singla, JCDR Per: M V Ravindran (Oral): This stay petition is filed for the waiver of pre-deposit of the following amounts:     1. Commercial Training or Coaching Services         i. Rs.1,06,77,895/- with interest and penalties under Sections 76, 77 & 78 of the Finance Ace, 1994.     2. Maintenance or Repai....

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.... may not have a case on merits, but subject to other various grounds which have been raised, but definitely they have a case on limitation. It is his submission that show cause notice has been issued on 16.07.2009 hence demand within limitation would be for the period April 2008 to March 31 st March 2009 which according to him was Rs. 9,06,937/-. 2.1. As regards 'Management, Maintenance or Repa....

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....bad Division, (as reported at 2008-TIOL-2011-CESTAT-BANG), the Bench has held that the appellant is not liable to pay the Service Tax under the category of 'Commercial Training or Coaching Services' as they are registered Society. Be that as it may, with the retrospective amendment, the issue on merits would be against the assessee, but at the same time appellant can take a plea of limitation befo....