{"id":170100,"date":"2007-01-10T00:00:00","date_gmt":"2007-01-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sandipani-academy-vs-commissioner-of-service-tax-on-10-january-2007"},"modified":"2016-07-27T13:24:10","modified_gmt":"2016-07-27T07:54:10","slug":"sandipani-academy-vs-commissioner-of-service-tax-on-10-january-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sandipani-academy-vs-commissioner-of-service-tax-on-10-january-2007","title":{"rendered":"Sandipani Academy vs Commissioner Of Service Tax on 10 January, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Ahmedabad<\/div>\n<div class=\"doc_title\">Sandipani Academy vs Commissioner Of Service Tax on 10 January, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 9 STT 431<\/div>\n<div class=\"doc_bench\">Bench: R Abichandani<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R.K. Abichandani, J. (President)<\/p>\n<p>1. According to the appellant fees were collected in advance before 1-7-2003. The appellant had taken the advance amount for services falling in the category of &#8220;Commercial Training or Coaching&#8221; as defined in Clause (26) of Section 65 of Chapter-V of the Finance Act, 1994. It appears that in the context of similar case where amount was received before 1-7-2003 and services were rendered thereafter, the Hon&#8217;ble High Court of Gujarat in Noble Institute (Education) Pvt. Ltd. v. UOI reported in 2006 (3) S.T.R. 497 (Guj.) gave a direction that till the CESTAT decides the matter finally, the petitioner shall not be constrained to pay the amount of Service tax, if tax is levied by the authorities.\n<\/p>\n<p>2. In view of the aforesaid position, the appellant has made out a case for waiver of pre-deposit of the Service tax and penalties ordered by the authorities below. There will, therefore be interim stay of the impugned order against recovery of the Service tax and penalties during the pendency of this appeal.\n<\/p>\n<p>3. This application is disposed of accordingly. The appeal will now come up for final hearing in its due course.\n<\/p>\n<p> (Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Ahmedabad Sandipani Academy vs Commissioner Of Service Tax on 10 January, 2007 Equivalent citations: 2007 9 STT 431 Bench: R Abichandani ORDER R.K. Abichandani, J. (President) 1. According to the appellant fees were collected in advance before 1-7-2003. The appellant had taken the advance amount for services falling in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-170100","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sandipani Academy vs Commissioner Of Service Tax on 10 January, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sandipani-academy-vs-commissioner-of-service-tax-on-10-january-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sandipani Academy vs Commissioner Of Service Tax on 10 January, 2007 - Free Judgements of Supreme Court &amp; 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