S.S. Kang, Vice -President - (1.)APPLICANTS filed stay application for waiver of pre -deposit of the amount of service tax Rs. 25,07,717/ -. Demand was confirmed on the ground that the applicants are providing commercial training and coaching service. Admitted facts are that the applicants are running academy providing training and coaching for consideration to the students for getting admission in engineering institute. Contention of the applicants is that they are registered under the Cooperative Societies Act and is a charitable institute, and therefore, are not liable to pay service tax. Appellants relied upon the decision of the Tribunal in the case of Great Lakes Institute of Management Ltd. v. CST, Chennai reported in . The appellants also submitted that training or coaching should be provided by a commercial institute and appellants are not commercial institute, therefore, they are 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 coaching or tutorial classes but does not include pre -school coaching and training centre or any institute or establishment which issued any certificate or diploma or degree or any educational qualification recognized by law for the time being in force. Contention of the Revenue is that in view of the above definition, if any institute provides commercial training or coaching it is liable for service tax. In the present case the applicants are providing training and coaching for consideration on commercial basis to the students for getting admission in engineering institute, therefore, they are liable for service tax.
In reply the applicants submitted that they have now closed the institute at Kota due to financial constraints.

(3.)IN this case the applicants are providing training 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. Reliance of the applicants on the decision of M/s. Great Lakes Institute of Management Ltd. (supra) will not help the applicants/appellants as in that case Great Lakes Institute of Management (supra), the assessee, conduct post -graduate program and execute M.B.A. in collaboration with foreign university, whereas the facts in the present case are different. In the present case the applicants are providing training and coaching for getting admission in engineering institute. Therefore, ratio of the above decision is not applicable in the facts of the present case. In these circumstances, as the applicants are providing commercial training or coaching, prima facie, we find it is not a fit case for total waiver of pre -deposit of amount of service tax. Keeping in view the facts and circumstances 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.