2013 (12) TMI 867

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..... tsoever alleged between the students and the teacher. Prima facie, we are of the view that these activities may not fall under the category of ‘Commercial Training and Coaching’ and therefore, we deem it appropriate to waive the pre-deposit of dues as per the impugned order and stay recovery thereof till disposal of the appeal - Stay granted. - ST/1600/2011 - Stay Order No. 1003/2012 - Dated:- 30 .....

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..... e-learning to certain customers. These demands have been raised under the category of Commercial Training or Coaching Services . 3.1 Learned advocate for the appellant submits that the prospective learners merely buy the CD Roms and go through the contents of material contained in the CD Roms in voice mode along with written text. There is no interaction between any teacher and the students. T .....

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..... al coaching. 5. We have carefully considered the submissions from both sides and perused the records and also glanced the contents of a typical CD. We find that, unlike in a regular coaching, there is no institute, there is no contact whatsoever alleged between the students and the teacher. Prima facie, we are of the view that these activities may not fall under the category of Commercial Train .....

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