TMI Blog2013 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ted above have gone by such clarification. But the issue of taxability for the period subsequent to the issue of circular dated 28-01-09 has to be decided afresh. - stay granted partly. - ST/41061/13 - MISC ORDER No._42165/2013 - Dated:- 29-8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri G. Natarajan, Advocate For the Respondent : Shri K.P. Muralidharan, Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before Tribunal along with stay petition for waiver of dues for admission of appeal. 2. Arguing for the applicant, Ld. Advocate submits that coaching given by them helps the trainees in getting employment and therefore they were eligible for the exemption under notification 9/03-ST dt. 20.6.03 and subsequent notification 24/04-ST dt. 10.9.04. He further submits that when the taxing entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a clarification issued by the Board. 4. Opposing the prayer, Ld. AR for Revenue submits that applicant s institute cannot be considered as foreign language institute. He further invites our attention to Board s circular No.107/1/2009-ST dt. 28.1.09 wherein it has been clarified that such institutes only improves the chances of success for a candidate in competitive examinations and the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider it proper to call for a further predeposit of Rs.69,000/- (Rupees Sixty nine thousand only) within 6 weeks. Compliance of this order should be reported on 17.10.2013. Subject to compliance with above direction, predeposit of balance dues arising from impugned order is waived and its collection is stayed during pendency of appeal. (dictated and pronounced in open court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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