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2011 (6) TMI 361 - AT - Service TaxWaiver of predeposit - Exemption under Notification No. 24/2004 dated 10.9.2004 - assessee is a proprietary concern running a training centre for communicative English, personality enhancement etc. and receiving fees for it - Held that:- The notification above inter alia grants exemption to vocational training institute which the assessee claims that they are - The definition of vocational training institute is provided in the notification itself as “a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment of undertake self-employment, directly after such training or coaching” - Although it cannot be disputed that the training imparted by the institute helps or assists the candidate who undergoes training to secure employment, prima facie, not satisfied that the training is for any particular vocation - Therefore, no case for unconditional waiver of predeposit has been made out - Decided against the assessee.
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