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2011 (4) TMI 626 - AT - Service TaxWaiver of pre-deposit - Benefit of Notification No.24/2004-ST dated 10.9.2004 and Notification No.9/2003-ST dated 20.6.2003 - Notifications granted full exemption from payment of service tax on the aforesaid service provided by (a) a vocational training institute or (b) a recreational training institute - The appellant claims to be a vocational training institute as defined in the above Notifications. On examination of the averments contained in the present appeal with regard to the activity undertaken by the appellant during the material period, prima facie view that the appellant would fit in the definition of vocational training institute . Prima facie the benefit of exemption under the Notifications is available to them - Hence there will be no requirement of pre-deposit - Decided in favour of assessee.
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