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2014 (7) TMI 242 - CESTAT MUMBAICommercial training and coaching services - providing computer training which is recognized by Maharashtra State Board of Vocational Examination - whether the appellants are providing commercial training or coaching services - Held that:- Appellants are providing training but are not issuing any certificate. The certificate is issued by Maharashtra State Board of Vocational Examination. As per the definition, the only exclusion is in respect of institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law. - ratio of the decision of the Hon'ble Delhi High Court in the case of Indian Institute of Aircraft Engineering [2013 (5) TMI 592 - DELHI HIGH COURT] is not applicable in the facts of the present case. - Decided against the assessee. Regarding penalty - appellants were under the bonafide belief that the institution is recognized by Maharashtra State Board of Vocational Examination - penalty waived - Decided in favor of assessee.
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