TMI Blog2015 (5) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... r exemption as vocational training institute. While the Board circulars do not have the authority to expand or curtail the scope of a Notification, prima facie , the Board's later circular No. 107 /01/2009 , dated 28.01.2009 may not represent the correct legal view in-as-much-as the training imparted by them actually enables the trainees to seek employment directly as a result of training; for example such trainees can seek employment directly after such training as interpreters. - appellants have made out a good case for complete waiver of pre-deposit of the impugned liabilities and we order accordingly staying the recovery thereof during pendency of the appeal - Stay granted. - Application No.ST / MISC /52187/2014- CU[ DB], Applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said exemption was re-introduced vide Notification No.24 /2004-ST, dated 10.09.2004 and therefore they wrote to CST, New Delhi stating that they have stopped charging the service tax with effect from 01.06.2005 and surrendered their service tax registration. The Joint Commissioner wrote on 05.10.2005 stating that their institution appears to be falling under vocational training institute eligible for benefit of Notification No.24 /2004, dated 10.09.2004 adding however that if their institute was providing services to corporate clients to train their employees/prospective employees in English language, the same will not be eligible for exemption as a vocational training institute. Following that letter, the appellants paid service tax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h-as they impart communication skills, which cannot be said to be enabling the trainees to seek employment or undertake employment directly after such coaching. Ld. Departmental Representative also referred to Board's circular No. 107 /01/2009 , dated 28.01.2009. 5. Heard both sides. From the facts narrated above, it is evident that the appellants have been keeping the Department informed about their activities and therefore it is prima facie difficult to sustain the charge of willful statement/suppression of facts. Further, the Joint Commissioner himself vide letter dated 05.10.2005 informed the appellants that they qualified for the exemption on the training imparted by them. Indeed, CBEC itself vide its circular No. 59/8/03-ST, da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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