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Issues involved: Application for waiver of pre-deposit of tax and penalty u/s Notification No. 24/2004-S.T. dated 10-9-2004 for computer training institute.
Summary: Issue 1: Waiver of pre-deposit of tax and penalty The Applicant, a computer training institute, sought waiver of pre-deposit of tax and penalty related to the period September 2004 to March 2005, based on exemption Notification No. 24/2004-S.T. The Advocate argued that the institute provided training for IT professionals and other jobs, relying on a Tribunal decision. The DR contended that the institute did not qualify as a vocational training institute. Decision: After considering arguments from both sides and examining records, the Tribunal found that the Applicant's training program aimed at preparing trainees for IT and other careers. Citing a previous decision, the Tribunal concluded that a computer training institute could be considered a vocational training institute under the relevant notification. Therefore, the Tribunal granted waiver of pre-deposit of tax and penalties until the appeal's disposal, allowing the stay application. Key Phrases: - Waiver of pre-deposit of tax and penalty - Exemption Notification No. 24/2004-S.T. - Computer training institute providing vocational training - Tribunal decision precedent - Vocational training for IT professionals - Stay application allowed
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