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2013 (10) TMI 1015 - CESTAT KOLKATAVocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - Waiver of pre deposit - Held that:- Prima-facie, we find that the ld. Commissioner has taken into consideration the submissions of the assessee that the services rendered by them is not in the nature of vocational training and accordingly, they are not eligible to the exemption of Notification 9/2003-ST dated 20.06.2003 and also Notification 24/2004-ST dated 10.09.2004. The ld. Commissioner after narrating the facts and evidences on record, had come to a finding that the applicant had provided the commercial training and coaching services during the material period and they are not eligible for exemption for payment of service tax in terms of the aforesaid Notifications. Prima-facie, we do not find any contrary evidence is placed in their memo of appeal. We also find that the applicant is not serious in prosecuting their stay petition as well as the appeal. - stay granted partly.
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