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2013 (12) TMI 52 - CESTAT BANGALORECommercial Training or Coaching Service - Computer training or vocational training - Benefit of exemption under Notification No. 9/2003-S.T., dated 20-6-2003 - Held that:- appellant, who was admittedly providing 2D and 3D animation courses to the aspirants through computer medium, cannot be said to have provided computer training and can be said to have provided vocational training. Prima facie, computer hardware and software constituted a medium for the appellant to provide vocational training to those who required training in 2D and 3D animation. In this view of the matter, the appellant has prima facie case against the major part of the impugned demand - Stay granted.
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