2009 (4) TMI 787 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT KOLKATA, consisting of Shri S.S. Kang and Dr. Chittaranjan Satapathy, JJ., heard the case involving a common issue related to Service Taxes and penalties. The Stay Petitions were filed by the Applicants seeking waiver of pre-deposit, with demands raised between 10-9-04 to 15-6-05. The Revenue argued that the Applicant Firms were not eligible for the benefit of Notification No. 24/04-S.T., which provides exemption to vocational training institutes. However, the Applicants contended that they were indeed vocational training institutes, providing coaching that imparts skills for employment and self-employment. They pointed out that the notification was amended by Notification No. 19/05-S.T., but prior to the amendment, they were entitled to the benefit. The Tribunal found merit in the Applicants' contention that they were providing vocational training, and therefore waived the pre-deposit of Service Taxes and penalties, allowing the Stay Petitions. The order was pronounced and dictated in open court.