2009 (7) TMI 1079

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..... DR, for the Respondent. ORDER Ld. Counsel Shri Balbir Singh submits that the appellant is coaching centre. They prepared candidates to appear for the examination conducted by the Insurance Regulatory and Development Authority (IRDA). This coaching is specifically not a commercial coaching for the reason that the candidates do not pay the fees directly to the appellant but the cost of the coachin .....

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..... derabad reported in 2009 (14) S.T.R. 481 (Tribunal) = 2009-TIOL-288-CESTAT-BANG. Relying on these two judgments, his submission is that candidates are made able to clear the examination under sponsorship. Therefore, following the citations, pre-deposit may be waived during pendency of the appeal. 2. Ld. DR submits that the appellant's institute provides coaching in the commercial manner. The mann .....

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..... Hon'ble High Court of Kerala was in respect of a charitable society. In that decision, the ratio laid down in W.P.C. No. 728/04 was followed holding that an educational institution conducting any course which is a requirement to write examination to obtain degree or certificate awarded by any agency created by law, is entitled to exemption under Section 65(27) of the Finance Act, 1994. In the pres .....

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