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2008 (10) TMI 203 - CESTAT, NEW DELHICommercial Training or Coaching Service – Notification no. 9/2003 ST – vocational training – self employment - as per notification ‘vocational training institute’, means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertaken self-employment, directly after such training or coaching, and in view of the earlier decision of the Tribunal in applicants own case, the amount already deposited by the applicants is sufficient for hearing of the appeal. Pre-deposit of remaining amount of service tax and penalties are waived.
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