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TMI Blog2014 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ls who are recipients of the service provided by the petitioner and only Rs.25.7 lakhs is attributable to receipts from corporate entities. In so far as renting of immovable property is concerned, the petitioner contends that Rs. 50,81,391/- out of the total income of Rs.98,31,391 is liable to be taxed on receipts from renting of auditorium and gallery of the petitioner. An amount of Rs.47,50,000/- being receipts from a German non-commercial non-business entity to which space was provided by the petitioner for cultural and educational promotional activities of the German entity viz. DAAD, this amount would be outside the tax net, qua the definition in Section 65(105)(zzzz) read with Section 65(19a) - Conditional stay granted. - ST/55375/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined vocational training institute to mean a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such coaching or training. Rejecting the claim for exemption, the adjudication authority held that since the Registration form (submitted by candidates) discloses that the trainees are learning French for several objectives including enrichment of their qualifications and skills and not necessarily exclusively for obtaining employment, the benefit under the notification is unavailable. 3. Prima facie, we see from the range of reasons stated by the candidates seeking to acquire further skills in the French l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition in Section 65(105)(zzzz) read with Section 65(19a). 6. However, there is no basis for the claims as to the distinct receipts claimed now by the petitioner, in the reply to the Show Cause Notice presented before adjudicating authority. 7. For the aforesaid reasons, we grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned order, on condition that the petitioner remits Rs.9,66,000/- (representing the service tax on support of business or commerce service and renting of immovable property service) plus the proportionate interest thereon, within six weeks. Compliance of deposit shall be reported by 7.1.2014. In default of deposit, the appeal shall stand rejected. Counsel is present in the court, has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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