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We have also made out observations that while prima facie, appellant may be liable to tax, question as to what are the components which go into the intermediate course and what are the components of fee that can be attributed to Commercial Training or Coaching requires a very detailed consideration. Therefore, even if we hold that the service tax is liable, there would still be dispute about valuation and further even the liability itself the appellants have not accepted and are challenging the same. Appellants view is that intermediate course is the main course and Commercial Coaching is incidental. Under these circumstances, we consider that if the appellant deposits an amount of Rs.6.00 crores within 8 weeks and report compliance that would be sufficient for hearing the appeal. Accordingly, the appellant is directed to deposit an amount of Rs.6.00 crores (Rupees Six Crores Only) and report compliance on 16.12.2014. Subject to compliance with the above requirement, the requirement of pre-deposit of balance dues is waived and stay against recovery is granted.