TMI Blog2011 (4) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... titute or (b) a recreational training institute - The appellant claims to be a vocational training institute as defined in the above Notifications. On examination of the averments contained in the present appeal with regard to the activity undertaken by the appellant during the material period, prima facie view that the appellant would fit in the definition of vocational training institute . Prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for pre-deposit. The original authority had demanded service tax of over Rs.17.6 lakhs (including education cess) from the appellant and had also imposed penalties on them. The demand of tax was for the period 2003-04 to 2007-08 and under the head commercial training and coaching service , which became taxable w.e.f. 1.7.2003. It had also imposed penalties on the party. When an appeal was filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id service provided by (a) a vocational training institute or (b) a recreational training institute. The appellant claims to be a vocational training institute as defined in the above Notifications. On examination of the averments contained in the present appeal with regard to the activity undertaken by the appellant during the material period, we are of the prima facie view that the appellant wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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