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2013 (11) TMI 503 - CESTAT CHENNAIWaiver of pre deposit - commercial coaching and training service - vocational training - personality development courses to the students under the brand names of the Licensor viz. ‘Zeal’ and ‘Speak Easy’ - Held that:- Exemption of vocational training institute would be extended only to those institutions that impart training to enable to the trainee to seek employment or self-employment. The contention of the applicant is that they are eligible to benefit of exemption would be decided upon examination of course detail at the time of appeal hearing. - stay granted partly.
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