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TMI Blog2014 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the exemption benefit extended to enable the trainees to seek employment or undertake self-employment directly after such training or coaching. It is apparent from the plain reading of the exemption notification, it is extended to the vocational training institute, which are enable the trainees to seek employment and not to others who are already employed. - stay granted partly. - ST/40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Commercial Training or Coaching Services under Section 65 (105) (zze) read with Section 65/27, and 65/26, under the Finance Act, 1994. The applicant is conducting Professional Photography Programme in different courses namely, one year diploma course, 100 days journalism course and workshop for 5 days. The applicant claimed the benefit of exemption notification No.24/2004-ST dt.10.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical ground that it is only to upgrade the quality of the persons. 5. Ld. Authorized Representative on behalf of Revenue drew the attention of the Bench relevant portion of the impugned order. 6. On a plain reading of the Notification no.24/2004-ST dt.10.9.2004, we find that the exemption benefit extended to enable the trainees to seek employment or undertake self-employment directly aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel are not applicable, as the present case relates to courses relating to persons who are employed and courses to improve their career. 7. In view of the above discussion, we direct the applicant to deposit 50% of the tax. At this stage, ld. advocate submits that they have already deposited ₹ 18,16,071/- which is appropriated in the adjudication order. Accordingly, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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