2013 (2) TMI 158 - AT - Service Tax

Commercial training and coaching services - Appellants are a trust which runs a training institute for hotel management - Notification No.24/2004-ST dt. 10.9.2004 - Vocational training institute - Held that - Following the decision in the case of Ashu Export Promoters (P) Ltd. (2011 (11) TMI 387 - CESTAT, NEW DELHI), the applicants are entitled for this exemption notification, as they can be treated as vocational training institute . Waive of pre-deposit

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, a trust running a training institute for hotel management, in a service tax dispute. The tribunal granted them exemption under Notification No. 24/2004-ST as a "vocational training institute," waiving the requirement of predeposit of the tax amount during the appeal process.