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2013 (8) TMI 785 - CESTAT CHENNAICommercial Training or Coaching – Assesse was engaged in the activity of video tape production and also providing training in visual effects and animation – Held that:- Training provided in writing codes using languages like UNIX or for using a Relational Database Management System like Oracle or a Front End Tool like Java were on the same footing as a training in creating animation using a software in computer - There were similar training like CAD (Computer Aided Design) or CAM (Computer Aided Manufacture) which types of trainings also provided by Computer Training Institutes using computer and necessary software - The matter needs detailed examination in final hearing. The difference between the two type was very thin there was some difference in the level of knowledge of the internal structure of software that was imparted - The training provided by the applicant appears to be of the latter type where not much knowledge about the contents of a software was imparted but the skill to use a software was imparted - latter type of training also was known as computer training to common man. Waiver of pre deposit – 35 Lakhs were ordered to be submitted as pre deposit – rest of the duty waived and stayed till the disposal – stay granted partly.
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