2013 (10) TMI 250

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....hn 1. The applicant was engaged in running a Center for providing coaching in Spoken English, in the name of 'Speak English'. Revenue was of the view that such coaching was taxable under entry for commercial and training under entry 65 (105) (zzo) of the Finance Act, 1994. The applicant was initially paying service tax during the period 2006-07 but later stopped payment of service tax. Since the ....

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....roduced in the year 2003, the Tax Research Unit had issued circular No.59/8/2003-ST dt. 20.6.03 clarifying that the foreign language institutes will be eligible for exemption under notification 9/03-ST and that was the reason why they stopped paying tax. He submits that since there is a circular issued by CBEC in favour of the applicant, appeal may be admitted without any predeposit. He also relie....

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....s a person taking such training to get employment. He also relies on the Tribunals stay order in the case of Col's Calibre Vs CCE Coimbatore - 2011 (24) STR 427 (Tri.-Chennai). 5. Considered the submissions on both sides. Prima facie, we find merit in the argument of Ld. Advocate that when there was a clarification issued by the Board, it is not proper to invoke extended period of limitation for....