2007 (3) TMI 130

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....x + Education Cess - (a) Rs. 18,91,52,645/- (b) Rs. 1,62,206/- (c) Rs. 8,69,716/- (d) Rs. 9,43,91,378/- and equal penalty on each appellants. Two of the appellants are considered as deemed university and two others are registered under Societies Registration Act. The Revenue proceeded against the appellants to levy Service tax on the ground that they are covered under Commercial Coaching Centre. T....

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....Commissioner, Nashik has already dropped the proceedings by Order-in-Original No. 02/S.Tax/2007 dated 31-1- 2007 and the Revenue has not filed any appeal against the order. ^12. The learned DR opposes the prayer for grant of waiver of pre-deposit in the matter. He submits that the appellant is not a deemed university. Furthermore, even if they are registered under the Societies Registration Act....

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....ctivities do not come within the ambit of said category for levy of service tax. Further we notice that this Bench in an identical issue in the case of M/s. Administrative Staff College of India by Stay Order No. 144/2007 dated 1-2-2007 has granted waiver of pre-deposit and stayed recovery of the amounts. Therefore taking this fact into consideration, the stay applications are allowed by granting ....