2008 (2) TMI 142

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....is appeal has come up for hearing on the point of waiver. In terms of the impugned order, the appellant is required to pay Service tax of Rs. 3,99,362/- and penalty @ Rs. 100/- per day under Section 76 of the Finance Act, 1994. 2. Admittedly, the appellant is running a commercial training or coaching centre within the meaning of clause (27) of Section 65 of the Finance Act and is, therefore, re....

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..... It was submitted that the money received from the students is deposited in a joint account in the names of M/s. Saraswati Shiksha Kendra i.e the appellant herein and Career Point Infosystems Ltd., but in our view, as the service is provided by the appellant and it is the appellant which is collecting the amount, 100% liability is on the appellant and thus we do not find any error in the adjudica....

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....he extended period could not be invoked. He submitted that it is not a case of suppression or mis-statement so as to justify invocation of the extended period. On prima facie consideration of the matter, we find no substance in this contention and in the above premises we are unable to grant any waiver of the requirement of pre deposit. 6. We, therefore, direct the appellant to deposit the enti....