https://www.taxtmi.com/caselaws?id=148389 The Tribunal granted waiver of service tax and penalty for a "Commercial Coaching and Training Centre" registered as a charitable trust without profit motive. The assessees were recognized as exempt from service tax as a Vocational Training Institute. The revision notice challenging the commercial training institute classification was set aside, with no challenge to the exemption as a Vocational Training Institute. The Tribunal found a prima facie case for the waiver of pre-deposit, leading to the waiver of adjudged dues and stay of recovery pending appeal, emphasizing the importance of correct classification for exemption eligibility. en-us Fri, 10 Jul 2009 00:00:00 +0530 Fri, 26 Apr 2013 14:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148389 The Tribunal granted waiver of service tax and penalty for a "Commercial Coaching and Training Centre" registered as a charitable trust without profit motive. The assessees were recognized as exempt from service tax as a Vocational Training Institute. The revision notice challenging the commercial training institute classification was set aside, with no challenge to the exemption as a Vocational Training Institute. The Tribunal found a prima facie case for the waiver of pre-deposit, leading to the waiver of adjudged dues and stay of recovery pending appeal, emphasizing the importance of correct classification for exemption eligibility. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148389