2008 (11) TMI 596

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..... pre-deposit of tax and penalty. Ld. Advocate submits that the Applicants are running computer training centre. He submits that the Applicants are providing computer training to enable the trainee to seek employment or to undertake self-employment. He also submits that the dispute relates to the period September, 2004 to 4th March, 2005 denying the exemption Notification No. 24/2004-S.T., dated 10- .....

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..... below :- 7. It is contended by the learned DR that the appellant is running a computer training institute and not a vocational training institute. It is further contended that Notification No. 24/2004-S.T. (supra) had not extended exemption benefit to a computer training institute, which was specifically included in earlier Notification No. 9/2003-S.T. (supra). In our view, computer training .....

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..... settled that unless it is specified otherwise, an exemption notification shall come into effect on the date of its issue. So, the submission of the learned DR has no merit. 4. In view of the above, we find that the Applicant is able to make out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty. Accordingly, the pre-deposit of tax and penalties is waived till the .....

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