2011 (6) TMI 382

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....vindran (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 Repair Service       ....

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....r 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 Repair Service' it is his submission that show cause noti....

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....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 before us, as they had a bonafide belief due to the decision of....