TMI Blog2012 (7) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... nches in ten cities across the country - Held that:- As decided in Ashu Export Promoters Pvt Ltd Vs CST New Delhi [2011 (11) TMI 387 (Tri)] the impugned training would qualify to be Vocational training' - ST/Appeal Nos.605/2008 & 249/2011 - ST/A/328-329/2012-CUS - Dated:- 28-3-2012 - Archana Wadhwa, Mathew John, JJ. For Appellant: Shri V Shekhar, Sr. Adv. For Respondent: Shri K K Jaisw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 65(27) and 105 (zz) of Finance Act, 1994. However, they have been contesting that Notification No.9/03 dated 30.6.03 exempting taxable service provided by Vocational Training Institutes is available for the impugned training provided by them. This Notification was in force from 1st July, 2003 to 30th June, 2004. Thereafter, the exemption was again provided by Notification No. 24/04-ST dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation required is low, qualifies to be Vocational training'. 4. On account of the said argument, demand of Rs.3,52,60,500/- as service tax has been confirmed against the appellant along with appropriate interest and penalties. 5. The Counsel for the appellants submits that the question whether the impugned training would qualify to be Vocational training' has been decided by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make out any distinction how the facts in this case are different from the facts of the two decisions cited above. 7. We have considered arguments of both sides and we find that this matter has been already examined at length by two different Benches of the Tribunal and final decisions given to the effect that the training will qualify as Vocational training'. Therefore, relying on the said deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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