2013 (11) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Das; 1. Applicant filed this application for wavier of predeposit of tax of Rs.2,34,376/- along with interest and penalty. Heard both sides and perused the records. 2. The applicant is engaged in the business of imparting personality development courses to the students under the brand names of the Licensor viz. 'Zeal' and 'Speak Easy'. The tax was demanded under the category of 'commercial ....