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2014 (12) TMI 414 - HC - Service TaxWaiver of pre deposit - Commercial training or coaching - Computer Training Services - Held that:- Even as per the statement originally made, the appellant is registered as commercial training and coaching service. 50% of the service tax has been discharged and for the balance, it was claimed that it relates to sale of course material, eligible for exemption. This plea was primarily declined in the order of the Tribunal in [2013 (12) TMI 215 - CESTAT CHENNAI] stating that only standard text books will be considered for exemption and the plea of the appellant was not accepted in the order. On the contrary, on verifying the sample receipts and invoices, the Tribunal came to the conclusion that the amount received from the trainees as course fee was artificially split to avoid payment of service tax. We, therefore, find no error in the order of the Tribunal. The next plea that Notification No.24/2004-ST dated 10.9.2004 provides exemption for vocational training imparted by vocational training institutes. The said Notification was amended by Notification No.19/2005-ST, which inserted a proviso and explanation, and makes it clear that Notification No.24/2004 will not apply to taxable services provided in relation to commercial training or coaching by a computer training institute. According to the Department, the appellant is a computer training institute. The Tribunal was justified in distinguishing the interlocutary order passed by the Bangalore Tribunal in the case of Rayudu Vision Media Ltd. Vs. Commissioner of Central Excise, Hyderabad reported in [2013 (12) TMI 52 - CESTAT BANGALORE], as it found that it related to a case of training in 2D and 3D animations and it was not a case of computer training, but only a vocational training conducted with the aid of computers. Nevertheless, we find no reason why the Tribunal in the present case should be bound by the interlocutary order passed by the Bangalore Tribunal in the case of Rayudu Vision Media Ltd. Vs. Commissioner of Central Excise, Hyderabad reported in [2013 (12) TMI 52 - CESTAT BANGALORE]. The order passed in the stay petition cannot have binding force. Tribunal may re-consider the discretion already exercised in Miscellaneous order based on the additional grounds raised. However, prima facie the Tribunal came to the conclusion that the proviso to Notification No.24/2004-ST dated 10.9.2004 clearly excludes the case of the appellant. At this stage, we do not find any reason to differ with the finding of the Tribunal, more so, in view of the decision of the Apex Court in the case of Commissioner of Central Excise V. Sunwin Technosolution P. Ltd. reported in [2010 (9) TMI 71 - SUPREME COURT OF INDIA]. Even on merits, we find that the appellant has not made out any prima facie case to interfere with the order of the Tribunal - Decided against assessee.
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