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2015 (9) TMI 686 - CESTAT MUMBAI

2015 (9) TMI 686 - CESTAT MUMBAI - TMI - Waiver of pre deposit - Commercial Training or Coaching Services - Whether the appellant's activity of training, coaching in spoken English language would fall into the category of vocational training or not - Held that:- while passing the stay order, the appellants own case for earlier period bench relied upon the orders passed by the co-ordinate bench in the case of Apex Institute of English vs. CCE - [2010 (8) TMI 245 - CESTAT, BANGALORE] and ICM Engli .....

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he appeal on merits as we have already held that the issue needs deeper consideration - Partial stay granted. - Application No. ST/MA(ORS)/95427/14 &ST/S/94785/14, Appeal No. ST/86404/14 - Dated:- 6-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Mr Bharat Raichandani, Adv For the Respondent : Mr B K Iyer, Supdt. (AR) ORDER Per: M V Ravindran: 1. This miscellaneous application is for urging additional grounds of appeal was placed before us for disposal as pe .....

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al as and when the same is called out for final disposal. 4. We take up and consider the application for waiver of pre-deposit of the amounts involved. The contention of the Counsel is for waiver of pre-deposit and that the activity of English speaking course as conducted by the appellant will not fall under the category of "Commercial Training or Coaching Services" as per the Notification No. 59/8/2003 dated 20/06/2003. It is also submitted that in respect of the appellant himself, th .....

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des and perusal of records, we find that issue involved in this case is whether the appellant's activity of training, coaching in spoken English language would fall into the category of vocational training or not. We find that while passing the stay order, the appellants own case for earlier period bench relied upon the orders passed by the co-ordinate bench in the case of Apex Institute of English vs. CCE - 2011 (21) STR 176 and ICM English Centre vs. Commissioner of Service Tax, Bangalore .....

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