2019 (5) TMI 71

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..... lowed.
Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri S. Thirumalai, Advocate for the Assessee. Shri C. Mallikarjun Reddy, Superintendent/AR for the Revenue. ORDER Per: P.V. Subba Rao. 1. These two applications for Rectification of Mistake are filed by the assessee and the revenue against final order A/30137/2019 dated 29.01.2019. Heard both .....

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..... aining Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961)." Thus, from 27.02.2010 the assessee M/s ISB were clearly not covered under the definition of vocational training and coaching centre. Therefore, they were not entitled to the benefit of this e .....

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..... eld that the benefit of exemption for the period between these two notifications is available. Revenue had appealed against this order of the Tribunal and the Hon'ble Supreme Court dismissed their appeal as reported in 2018 (16) GSTL J79 (SC). Thus, the issue has reached finality and they are entitled to the benefit of the exemption during the intervening period as well. As far as the penalty is c .....

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..... uently, the demand for the period July, 2003 to September, 2010 needs to be set aside and we do so. As far as the period October, 2010 ......" may be read as "Consequently, the demand for the period July, 2003 to 26.02.2010 needs to be set aside and we do so. As far as the period from 27.02.2010 ....." C. In Para 13, the words "The question of penalty does not apply in this case as it is a dema .....

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