2008 (12) TMI 132

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..... t. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal has been filed against the Order-in-Appeal No. 291/2006-CE dated 4-10-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Shri M.S. Srinivasa, the learned Advocate, appeared on behalf of the appellant and Shri V.P.C. Rao, the learned SDR, for the Respondent. 3. We .....

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..... ing courses :- (i) Hospitality Management Diploma (ii) Certificate Course on Food Production (iii) Certificate Course in Food and Beverage Services. As far as the last two courses are concerned, in the impugned order, the Commissioner (Appeals) has given a finding that these courses appear to be Vocational Courses covered by exemption and remanded the matter to the Original Authority to give a .....

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..... ational Training Course and, therefore, would not be subjected to Service Tax. In view of this development, the learned Counsel made a prayer for giving relief to the appellant. 5. On a very careful consideration of the issue, we are of the view that the matter with regard to Hospitality Management Diploma should be examined by the original Authority in the light of the Order-in-Appeal dated 26-8 .....

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