https://www.taxtmi.com/caselaws?id=220753 On a prima facie view that a hotel management training institute qualified as a vocational training institute under the exemption notification, the Tribunal held that pre-deposit could be waived and recovery stayed during the appeal. It relied on an earlier Tribunal decision supporting the same classification, and treated that view as sufficient to dispense with deposit at the interim stage. The appellant was therefore granted waiver of the entire pre-deposit, and recovery of service tax, interest and penalties was stayed pending disposal of the appeal. en-us Tue, 17 Jul 2012 00:00:00 +0530 Thu, 07 Feb 2013 06:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220753 On a prima facie view that a hotel management training institute qualified as a vocational training institute under the exemption notification, the Tribunal held that pre-deposit could be waived and recovery stayed during the appeal. It relied on an earlier Tribunal decision supporting the same classification, and treated that view as sufficient to dispense with deposit at the interim stage. The appellant was therefore granted waiver of the entire pre-deposit, and recovery of service tax, interest and penalties was stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220753