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2014 (1) TMI 1449 - AT - Service TaxWaiver of pre-deposit of Service Tax - Commercial Training & Coaching Classes - Held that - The appellant herein is conducting training of pupils for pilot course. After conducting of successful training, the students who are enrolled in Flying Club of the appellant are given a test by DGCA authorities and on passing the said test, they can be employed as Pilots. Prima facie, the benefit of Notification No. 24/2004, which exempts the vocational training institutions from the ambit of Service Tax, may be applicable in this case - appellant has made a prima facie case for the waiver of the pre-deposit of the amounts involved - Following decision of Pasha Educational Training Inst. v. CCE, Hyderabad 2008 (12) TMI 80 - CESTAT, BANGALORE and St. Antony s Educational & Charitable Society v. UOI 2005 (8) TMI 2 - Kerala High Court - Stay grnated.
Issues:
Waiver of pre-deposit of Service Tax, interest, and penalty for Commercial Training & Coaching Classes. Analysis: The appellant filed a Stay Petition seeking waiver of pre-deposit of Service Tax, interest, and penalty amounting to Rs. 77,03,834/-, confirmed by the adjudicating authority for the period 1-10-2004 to 31-6-2010 under the category of Commercial Training & Coaching Classes. The Tribunal considered the appellant's case of conducting training for pilot courses, where successful students are eligible for employment as Pilots after passing a test by DGCA authorities. The Tribunal noted the possible applicability of Notification No. 24/2004 exempting vocational training institutions from Service Tax. Additionally, the Tribunal referenced a previous decision in a similar context regarding Insurance training and a judgment by the Hon'ble High Court of Kerala, indicating a prima facie case for the waiver of pre-deposit. The Tribunal, after hearing both parties and examining the records, found that the appellant's case potentially falls under the exemption provided by Notification No. 24/2004 for vocational training institutions. Citing precedents from previous judgments, the Tribunal acknowledged the relevance of decisions in similar situations, supporting the appellant's claim for waiver of pre-deposit. Consequently, the Tribunal concluded that the appellant had established a prima facie case for the waiver of pre-deposit of the amounts involved, leading to the allowance of the application and the stay of recovery until the appeal's disposal. In summary, the Tribunal granted the appellant's request for waiver of pre-deposit of Service Tax, interest, and penalty related to Commercial Training & Coaching Classes, based on the prima facie case presented by the appellant and the applicability of relevant legal provisions and precedents. The Tribunal's decision to allow the application and stay the recovery until the appeal's resolution signifies a favorable outcome for the appellant in this matter.
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