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2013 (12) TMI 1322 - CESTAT BANGALOREWaiver of pre deposit - Commercial Training and Coaching Service - Exemption under Notification No. 24/2004-S.T., dated 10-9-2004 - Held that:- prima facie case for the appellant against the demand raised under the head ‘commercial training and coaching service’. There is substance in the submission of the learned counsel that, prior to 1-5-2011, the date with effect from which the definition of ‘commercial training and coaching centre’ was amended, appellant was not liable to pay service tax on the amounts collected by them from trainees and students attending short term courses - appellant was working as a ‘vocational training institute’ during the material period. They got affiliated with the National Council for Vocational Training in 2009. Therefore, the claim of exemption is also prima facie sustainable. Insofar as the demand under the head ‘consulting engineer service’ is concerned, the submission is that they were rendering advisory assistance to industries on the directions of the State Government and were receiving financial aid from the Government. The services were rendered to both PSU and other industries. No remuneration was collected from those industries - Following decision of Central Power Research Institute v. Commissioner of Central Excise, Bangalore-II [2006 (5) TMI 26 - CESTAT, BANGALORE] - Stay granted.
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