https://www.taxtmi.com/caselaws?id=241657 Prima facie, amounts collected for short-term courses were treated as not taxable under commercial training and coaching service for the period before the 01.05.2011 amendment to the definition, and exemption under Notification No. 24/2004-S.T. was also considered sustainable because the appellant functioned as a vocational training institute. For consulting engineer service, the pleadings indicated that the appellant provided advisory assistance to industries on Government directions, funded by Government grants, without collecting remuneration from the industries. On that basis, and with support from the Board's circular and cited precedent, waiver of pre-deposit and stay of recovery were granted. en-us Tue, 07 Feb 2012 00:00:00 +0530 Sat, 28 Dec 2013 09:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241657 Prima facie, amounts collected for short-term courses were treated as not taxable under commercial training and coaching service for the period before the 01.05.2011 amendment to the definition, and exemption under Notification No. 24/2004-S.T. was also considered sustainable because the appellant functioned as a vocational training institute. For consulting engineer service, the pleadings indicated that the appellant provided advisory assistance to industries on Government directions, funded by Government grants, without collecting remuneration from the industries. On that basis, and with support from the Board's circular and cited precedent, waiver of pre-deposit and stay of recovery were granted. Case-Laws Service Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241657