2013 (10) TMI 393

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..... ndent: Ms Sabrina Cano, Superintendent (AR) ORDER Per: B.S.V.MURTHY; The assessee is an Accredited Training Centre (ATC) imparting vocational training to students in Aviation Studies which enable the students to take specialized/responsible jobs that are technical in nature. Besides collecting the fee for the course conducted by them, the appellants were also collecting an additional amount whi .....

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..... ts and this payment is to be made by the students to IATA and this amount is collected by IATA for the purpose of registration of the students with them and for conduct of the examination in respect of the course which is undertaken by the students. This being a training fee and examination fee, there cannot be any liability for payment of tax on the same. He also submits that the appellant has be .....

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..... our view, prima facie, the amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service. Therefore the appellant has made out a prima facie case in their favour for waiver. Accordingly the requirement of pre-deposit is waiv .....

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