Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 382 - AT - Service TaxVocational training institutes - Exemption under Notification No.9/2003-ST, dated 20.06.2003 - Suppression of facts - Held that:- Appellants have been keeping the Department informed about their activities and therefore it is prima facie difficult to sustain the charge of willful statement/suppression of facts. Further, the Joint Commissioner himself vide letter dated 05.10.2005 informed the appellants that they qualified for the exemption on the training imparted by them. Indeed, CBEC itself vide its circular No. 59/8/03-ST, dated 20.06.2003 held that the institutes like the appellants' are eligible for exemption as vocational training institute. While the Board circulars do not have the authority to expand or curtail the scope of a Notification, prima facie , the Board's later circular No. 107 /01/2009 , dated 28.01.2009 may not represent the correct legal view in-as-much-as the training imparted by them actually enables the trainees to seek employment directly as a result of training; for example such trainees can seek employment directly after such training as interpreters. - appellants have made out a good case for complete waiver of pre-deposit of the impugned liabilities and we order accordingly staying the recovery thereof during pendency of the appeal - Stay granted.
|