2013 (11) TMI 867

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....petition is filed for the waiver of pre-deposit of the amount of service tax liability confirmed by the adjudicating authority and upheld by the first appellate authority. 2. The service tax liability has been confirmed on the ground that the appellant has short paid the service tax liability during the period 2005-06 to 2006-07. Adjudicating authority as well as the first appellate authority h....

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....x which has been raised is incorrect and the coaching classes were not conducted under their name but in individual teachers name. It is also his submission that they are unable to produce any record today before the bench as the said records are still will with the departmental authorities. It is his submission that the matter needs to be reconsidered by the adjudicating authority as there was v....

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....th sides and perusal of the records, I find that the assessee's counsel is disputing the service tax liability to an extent that the appellants were not conducting commercial and coaching classes. The submission of the assessee that they have only hired out the place for the individual teachers needs to be gone into detail as there were no evidences indicating that the amounts for imparting coachi....