2007 (12) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Service Tax Appellate Tribunal, Bangalore, to dispose of the appeal filed by the petitioner against the order dated 31-8-2007 in Appeal No. 35 of 2007 (H.H) Service Tax by the first respondent expeditiously, the  petitioner filed this writ petition. 2. The petitioner is a charitable educational trust formed with the object of imparting training/coaching in various educational fields an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exemption from payment of service tax, under various notifications. Subsequently, on 18-8-2006, a show cause notice was issued by the second respondent, calling upon the petitioner to explain as to why an amount of Rs. 28,02,950/- towards Service Tax and an amount of Rs.70,070/- towards Education Cess should not be levied for the period from July, 2003 to March, 2006, apart from imposition of pena....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce Act, 1994 and also a penalty of Rs. 38,73,020/- for suppressing the value of tax on services, were levied. Aggrieved by the said order, petitioner herein preferred appeal being Appeal No. 35 of 2007 before the first respondent and the first respondent vide order dated 31-8-2007 dismissed the same. Aggrieved thereby, the petitioner preferred appeal before the Customs, Central Excise and Service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner. 7. Having regard to the facts and circumstances of the case and having heard both the counsel, we feel that the ends of justice would be met, if stay of recovery of the demanded tax is granted subject to the condition of the petitioner depositing half of the demanded amount. Accordingly, there shall be stay of recovery of the demanded amount on the condition of the petitioner d....