2008 (7) TMI 133

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.... (Technical) Final Order No. 149/2008-ST and Stay Order No. S/281/2008-ST dt. 9.7.2008 certified on 13.8.2008 in Application No. ST/Stay/388/2008 and Appeal No. ST/100/2008) R. P. Mullick, Adv. for the Appellants. A. K. Madan, DR for the Respondent. [Order per S.S. Kang Vice President] - Applicants filed stay application for waiver of pre-deposit of the amount of service tax Rs. 25,07,....

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....not liable to service tax. 2. The contention of the Revenue is that as per definition under clause 26 of Section 65 of the Finance Act, 'Commercial training and Coaching' means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes c....

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....and coaching on commercial basis to the students for getting admission in engineering institute. As per definition of commercial training or coaching centre as provided under the Act, any commercial institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate....

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....ces and financial hardship applicants are directed to deposit 50% of the amount of service tax within 8 weeks. On deposit of the above mentioned amount pre-deposit of remaining amount of tax is waived. 5. We find that the Commissioner (Appeals) dismissed the appeal as the appellants had not complied with the condition of the stay order. The Commissioner (Appeals) has not decided the issue on me....