2017 (9) TMI 1121

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..... : Shri  G.M. Sharma, AR ORDER Per: Ashok Jindal The demand of service tax of 13,55,852/- has been confirmed against the applicant under the category of  commercial training and Coaching services by way of impugned order alongwith interest and various penalties under the Finance Act, 1994. 2.  The applicant has filed an application for waiver of pre-deposit of the dues during pen .....

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..... abus of the courses, competency standards and performance levels to be achieved by the trainees and training and testing procedures to be adopted and the appellant company conducted the courses by using the infrastructure of ITIs' (Industrial Training Institutes) for conducting such skill development courses for construction workers. The fees from the workers was collected by CIDC and passed o .....

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..... ficate or diploma or degree or any educational qualification recognized by law for the time being in force. The exclusion clause in the definition of commercial training or coaching centre in Section 65(27) was deleted by Finance Act, 2011 w.e.f. 8-4-2011. Thus, during the period of dispute, the term "commercial training or coaching centre" did not include a training centre or any institute or est .....

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..... tion No.24/2004-S.T., dated 10-9-2004 would be applicable. This notification exempted taxable service provided in relation to commercial training or coaching by a "vocational training institute" to any person from the whole of the Service Tax leviable thereon. The term "vocational training institute" as defined in this notification means a commercial training or coaching centre which provides voca .....

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..... t sustainable and in respect of this demand which is the appellant who have prima facie case in their favour. 6.  As this Tribunal has taken a view that the demand is not sustainable against the applicant, therefore, we waive the requirement of pre-deposit of demand of service tax, interest and penalty and stay recovery during the pendency of the appeal. 7.  The Registry is directed to .....

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