TMI Blog2013 (12) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... nted. - ST/168/2010-Mum - Stay Order No. S/440/2011-WZB/C-1(CSTB) - Dated:- 15-9-2011 - Shri S.S. Kang and Sahab Singh, JJ. Shri Bharat Raichandani, Advocate, for the Appellant. Shri P.K. Agarwal, Jt. CDR, for the Respondent. ORDER The learned counsel for the applicants submitted that today a miscellaneous application is filed and that is to be heard. We find that the appeal was filed on 15-4-2010 and the application for waiver of pre-deposit was listed on 12-9-2011. On 12-9-2011, the applicants were directed to produce the brochure of the institute and the matter was adjourned for today. The filing of the application, as orally submitted by the applicants today it is just to delay the proceedings. Therefore, we are taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. 7. The learned Commissioner (Authorized Representative) on behalf of the Revenue submitted that as per the copy of syllabus which is on record shows that there is a basic program for three days. He also pointed out that as per the brochure for program information, men and women who lead the Landmark Forum are extensively trained, senior program directors of Landmark Education and conducting the program on a regular basis in more than 19 locations. The training program that qualifies them to lead The Landmark Forum includes three to seven years of full-time, rigorous and specialized study, preparation and practice. The contention is that in view of the fact that the applicants are arranging program to impart training to their participa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force; Explanation. For the removal of doubts, it is hereby declared that the expression commercial training or coaching centre occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistance to students; to provide accommodation and hostels for trainers and students and to generally promote the cause of education and to take over the identical existing business of est of India carried on by Asti Educational Company Private Limited at Bombay where the promoters are the only Directors. 11. The other material which was on record such as syllabus and the program information proves that there is a basic course for three days of various aspects and as per the program syllabus curriculum which describes as under : In the Landmark Forum, you get at the heart of what you are - examining the basis of your identity, your personality, your formulas for living, relating, and achieving success... and the programme is based o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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