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2008 (10) TMI 203 - AT - Service TaxCommercial Training or Coaching Service Notification no. 9/2003 ST vocational training self employment - as per notification vocational training institute , means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertaken self-employment, directly after such training or coaching, and in view of the earlier decision of the Tribunal in applicants own case, the amount already deposited by the applicants is sufficient for hearing of the appeal. Pre-deposit of remaining amount of service tax and penalties are waived.
Issues:
1. Waiver of service tax amount and penalty under Notification No. 9/2003-Service Tax for management training. Analysis: The case involved an application for the waiver of a service tax amount of Rs. 3,52,60,500 and penalty under Notification No. 9/2003-Service Tax for management training. The applicants had already deposited Rs. 2,91,91,942. The dispute arose as the benefit of the notification was denied on the grounds that the management training provided was not for self-employment. The contention was that vocational training institutes are meant to provide training for seeking employment or self-employment directly after completion. The Tribunal had previously allowed the benefit of the same notification in the applicants' own case. However, the Revenue had appealed against this decision in the Hon'ble Andhra Pradesh High Court, which was pending at the time of this judgment. In the judgment, the Tribunal considered the definition of 'vocational training institute' under the notification, which refers to a commercial training center providing skills for seeking employment or self-employment. Given the earlier decision in the applicants' case where the benefit of the notification was allowed, the Tribunal found that the training provided did align with the purpose of seeking employment or self-employment. Therefore, the Tribunal concluded that the amount already deposited was sufficient, and it waived the pre-deposit of the remaining service tax amount and penalties. The stay application was allowed, and the decision was dictated and pronounced in the open court.
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