THANJAI STUDY CENTRE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ON hearing both sides on the applications for waiver of pre -deposit of Service Tax and penalty together with interest, we find that the assessees have made out a strong prima facie case for unconditional waiver in the light of Tribunal's Final Order No. 1027/2010, dated 23 -9 -2010 [ : 2011 (21) S.T.R. 421 (Tribunal)] in the case of M/s. JMC Educational Charitable Trust, wherein, the assessees were conducting classes for students enrolled under the distance education programme of an University like in the present case. We, therefore, grant the prayer of waiver and stay recovery of the amounts in question pending the appeals.