Vocational training exemption supports waiver of pre-deposit and stay of recovery pending appeal.

Training activity claimed to fall within the vocational training exemption under Notification No. 24/2004-S.T. was treated as prima facie covered by earlier decisions cited by the appellant, and this supported waiver of pre-deposit. On that basis, recovery of dues arising from the impugned order was stayed pending appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The appellant claimed that the training activity was covered by the exemption for vocational training under Notification No. 24/2004-S.T. dated 10-9-2004. The Tribunal noted that similar training activities had been treated as eligible for the exemption in earlier decisions relied upon by the appellant and formed a prima facie view that those decisions would apply to the present case as well.

Conclusion: Waiver of pre-deposit was granted and recovery of the dues arising from the impugned order was stayed.

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