https://www.taxtmi.com/caselaws?id=239326 A stay application in a service tax appeal concerning commercial coaching and training service turned on whether the institute could claim exemption as a vocational training institute under Notification No. 24/04-ST and whether cum tax benefit was available. The exemption question depended on whether the courses enabled trainees to obtain employment or self-employment, and the course details were left for examination at the appeal hearing. Because the applicant had not complied with an earlier stay order, partial predeposit was directed. On deposit of Rs. 50,000 within six weeks, the balance predeposit was waived and recovery of the remaining demand was stayed during the appeal. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 11 Nov 2013 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239326 A stay application in a service tax appeal concerning commercial coaching and training service turned on whether the institute could claim exemption as a vocational training institute under Notification No. 24/04-ST and whether cum tax benefit was available. The exemption question depended on whether the courses enabled trainees to obtain employment or self-employment, and the course details were left for examination at the appeal hearing. Because the applicant had not complied with an earlier stay order, partial predeposit was directed. On deposit of Rs. 50,000 within six weeks, the balance predeposit was waived and recovery of the remaining demand was stayed during the appeal. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239326