2007 (3) TMI 254 - AT - Service Tax

Coaching in English language - Levy was introduced for the first time w.e.f. 1-7-2003 on commercial coaching and training centre - period involved in the present appeal is from April to June, 2003 appellant s contention that Circular No. 59/8/2003, dated 28-6-2003 hasclarified that vocational training institutes engaged in imparting training in foreign languages would not be liable to pay the service tax, does not stand discussed by the Commissioner (Appeals) in detail - amount of tax is only to the tune of Rs. 7,000 stay granted

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD in 2007 (3) TMI 254 involved a case of service tax on a coaching and training center. The tribunal decided to dispense with the pre-deposit condition of duty amount of Rs. 7082 due to the levy being introduced after the period in question (April to June 2003) and considering the appellant's argument regarding the exemption for training in foreign languages. The appeal was fixed for final disposal on 30-3-2007.