TMI Blog2013 (11) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 and 24/2004 - Revenue argued that such training cannot be considered as Vocational - Held That:- In view of Wigan & Leigh College (2007 -TMI - 2307 - CESTAT, BANGALORE) and Ashu Export Promoters (P.) Ltd. Versus Commissioner of Service tax, New Delhi [2011 (11) TMI 387 - CESTAT, NEW DELHI], service were considered as vocational - stay granted. - ST/489/2011 and ST/760/2010 - Misc. Order Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,512/- stand confirmed against the applicant along with interest and penalties. Aggrieved with the orders the applicant has filed two appeals before this Tribunal along with stay petitions. 2. The main contention of the applicant is that they were conducting vocational training courses as defined in exemption Notification No. 24/2004-ST dated 10.09.2004 and their services were exempted under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essees:- 1. Ashu Export Promoters (P) Ltd. 2012 (25) STR 359 (Tri.-Del.) 2. Canon School of Catering and Hotel Management Vs. CST Stay Order No. 559/12 dt. 17.7.12 in ST/789/2010-Tri-Chennai Bench Therefore, he prays that the appeals may be admitted without any pre-deposit of dues arising from the impugned order. 4. Opposing the prayer the Ld. A.R. for Revenue submits that the explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be given retrospective amendment by implication. 6. Therefore, we are prima facie of the view that the demand is not sustainable in view of the detailed findings given in the order in the case of Anshu Exports finally disposing the appeal. So the requirement of pre-deposit is waived for admission of this appeal and stay is granted on collection of dues arising from the impugned order du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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