2013 (12) TMI 1377

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....athak, D.R. ORDER Per Sahab Singh : This is a stay application filed by M/s Rajiv Gandhi Memorial College of Aeronautic, Jaipur (applicant) seeking waiver of pre-deposit and stay of recovery of dues adjudged against them. 2. The brief facts of the case are that the applicant is engaged in providing commercial training or coaching services covered under Section 65(26) of Chapter V of the Financ....

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.... appeal and confirmed the demand along with interest against the applicant and also imposed the penalties against the applicant. The applicant seeks the waiver and stay of recovery against these amounts. 3. The ld. Advocate appearing for the applicant submits that the original authority after considering their submissions has rightly dropped the proceedings against them. He submits that their ins....

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....t and lower appellate authority has rightly confirmed the demand against the applicant. He submits that the original authority has wrongly dropped the proceedings and Commissioner after reviewing order directed the Additional Commissioner to file the appeal before the Commissioner (Appeals) who has rightly allowed the Revenues appeal. 5. After hearing both the sides, we find that the commercial ....