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TMI Blog2013 (12) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... and the matter was adjourned for today. The filing of the application, as orally submitted by the applicants today it is just to delay the proceedings. Therefore, we are taking up the application for waiver of the dues. 2. On the last date of hearing the applicants were directed to produce the brochure of the institute. Today the learned counsel submitted that no such brochure stating the name of the course or the requisite fees for the course is available. 3. The applicants filed the application for waiver of pre-deposit of duty of Rs. 1,04,83,664/-, interest and penalty. The demand is confirmed on the applicants on the ground that the applicants were providing taxable service of Commercial Training and Coaching Centre. 4.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years of full-time, rigorous and specialized study, preparation and practice. The contention is that in view of the fact that the applicants are arranging program to impart training to their participants. It is also submitted that the syllabus for basic course, which is three days, is well structured and its execution is imparting training to the participants. It is also pointed out that as per the program information any person who wants to register in the program they have to contact the nearest office. 8. The contention of the Revenue is that the definition of Commercial Training or Coaching Centre includes skill or knowledge or lesson on any subject. As the applicants are holding lessons in respect of self-improvement on personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared that the expression "commercial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization under any law for the time being in force and carrying on its activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly;" 10. The only contention of the applicants is that the applicants are not imparting any skill or knowledge or lesson on any subject. This is only contention raised before us. The applicants rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under : "In the Landmark Forum, you get at the heart of what you are - examining the basis of your identity, your personality, your formulas for living, relating, and achieving success... and the programme is based on original theories and models of thinking." 12. As the applicants are organizing training course, seminars, workshops for consideration to improve the skills therefore prima facie, it cannot be said that the applicants are not imparting any Commercial Training or Coaching for imparting skill or knowledge or lessons on any subject. 13. The reliance of the applicants on the decision of the Tribunal in Jetline (India)'s case cited supra will not help their case as in that case the Tribunal held that demand cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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