2014 (2) TMI 1039 - AT - Service Tax

Demand of service taxes - Benefit of Notification No.24/2004 - Denial of benefit in respect of computer training service - Held that - Following decision of C.C.E. vs. Sunwin Technosolution P. Ltd. 2010 (9) TMI 71 - SUPREME COURT OF INDIA - Conditional stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled on a case involving service taxes for a coaching training institute. The Commissioner denied the benefit of a notification for computer training services, leading to the confirmation of the entire demand. The Tribunal directed the applicant to deposit Rs.1.30 lakhs for computer training within twelve weeks. All three stay petitions were disposed of.