9911796707
TMI Blog2013 (12) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial training and coaching service’. There is substance in the submission of the learned counsel that, prior to 1-5-2011, the date with effect from which the definition of ‘commercial training and coaching centre’ was amended, appellant was not liable to pay service tax on the amounts collected by them from trainees and students attending short term courses - appellant was working as a ‘vocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hacko and P.R. Chandrasekharan, JJ Shri Harish R., Advocate, for the Appellant. Shri M.M. Ravi Rajendran, Dy. Commissioner (AR), for the Respondent. ORDER This application seeks waiver and stay in respect of service tax and education cess amounting to Rs. 10,13,663/- demanded for the period from April 2004 to January 2009. Out of this amount, Rs. 7,22,407/- is a demand under the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise, the appellant could have claimed exemption under Notification No. 24/2004-S.T., dated 10-9-2004 as amended. It is not in dispute that the appellant was working as a vocational training institute during the material period. They got affiliated with the National Council for Vocational Training in 2009. Therefore, the claim of exemption is also prima facie sustainable. Insofar as the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of service tax. We have also heard the learned Deputy Commissioner (AR) who has reiterated the findings recorded by the adjudicating authority. 2. After considering the submissions, we allow this application and, accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the dues adjudged against them. (Pronounced and dictated in the open Court) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
