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TMI Blog2013 (8) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Parmod Kumar, Jt. Commr. (AR) ORDER Per Mathew John; The miscellaneous application filed by the Department for change of the cause title to Commissioner of Service Tax, Chennai because the appellant is under the jurisdiction of the said Commissioner. 2. The applicant is engaged in the activity of video tape production and also providing training in visual effects and animation. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting the demand except to the extent of in this respect a small difference 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 comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under was also inserted: (iii) computer training institute means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware 6. So he argues that the impugned training is imparted using computer cannot be covered by the said exemption. In this connection the applicants will not be eligible for this exemption. He argues that the train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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/- (Rup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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