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2014 (1) TMI 1449 - AT - Service TaxWaiver of pre-deposit of Service Tax - Commercial Training & Coaching Classes - Held that:- The appellant herein is conducting training of pupils for pilot course. After conducting of successful training, the students who are enrolled in Flying Club of the appellant are given a test by DGCA authorities and on passing the said test, they can be employed as Pilots. Prima facie, the benefit of Notification No. 24/2004, which exempts the vocational training institutions from the ambit of Service Tax, may be applicable in this case - appellant has made a prima facie case for the waiver of the pre-deposit of the amounts involved - Following decision of Pasha Educational Training Inst. v. CCE, Hyderabad [2008 (12) TMI 80 - CESTAT, BANGALORE] and St. Antony’s Educational & Charitable Society v. UOI [2005 (8) TMI 2 - Kerala High Court] - Stay grnated.
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