TMI Blog2013 (8) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... computer and necessary software - The matter needs detailed examination in final hearing. The difference between the two type was very thin there was some difference in the level of knowledge of the internal structure of software that was imparted - The training provided by the applicant appears to be of the latter type where not much knowledge about the contents of a software was imparted but the skill to use a software was imparted - latter type of training also was known as computer training to common man. Waiver of pre deposit – 35 Lakhs were ordered to be submitted as pre deposit – rest of the duty waived and stayed till the disposal – stay granted partly. - ST/300/2011 - Misc. Order Nos. 41231-41232/2013 - Dated:- 14-5-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the quantification. So is the case for demands at item Nos. 3, 4 and 5 in the table above. 4. In the case of Item No.2 which relates to service tax under the heading Commercial Training or Coaching, his contention is that the training imparted by the applicant was actually in the field of visual effects and visual communication and animation. He concedes that such training was imparted using computers. He is claiming exemption under Notification No. 24/2004-ST dated 10.9.2004 as amended which provided exemption for training provided by vocational training institute. He submits that the training imparted by his client qualifies as vocational training. Therefore, he prays for waiver of dues arising from the order for admission of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of software that is imparted. The training provided by the applicant appears to be of the latter type where not much knowledge about the contents of a software is imparted but the skill to use a software is imparted. But prima facie the latter type of training also is known as computer training to common man. The matter needs detailed examination in final hearing. 8. In view of the above facts and discussions, we direct the applicant to predeposit a sum of Rs.35,00,000/- (Rupees thirty five lakhs only) within a period of six weeks and report compliance on 10.7.2013. Upon such deposit, predeposit of the balance dues arising from the impugned order stand waived and its collection stayed during the pendency of the appeal. (Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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