2014 (4) TMI 250

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.... For the Appellant : Shri Rajiv Luthia, CA For the Respondent : Shri S G Dewalwar, Addl. Commissioner (AR) JUDGEMENT Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs.5,17,707/-, interest and penalty. The applicant is registered under Service Tax under the category of "Commercial Training or Coaching Service" and p....

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....students who desire to take admission. Some of the students may not apply for admission though they have purchased the prospectus and those who applied for admission may not get admission due to limited number of seats. Therefore, consideration amount received by sale of prospectus and form cannot be considered as part of commercial training and coaching services. 5. We find that the demand is ....