https://www.taxtmi.com/caselaws?id=184846 The Tribunal held that the material then available did not establish a prima facie case that the specialised training was computer training alone for purposes of claiming exemption under Notification No. 9/2003. It noted the departmental case that the courses involved biotechnology, pharmacy and other interdisciplinary subjects, and found that the classification dispute required detailed examination of the training literature and supporting material. Complete waiver of pre-deposit was therefore declined, a partial pre-deposit was directed, and recovery of the balance service tax and penalty was stayed on compliance. en-us Wed, 28 Jun 2006 00:00:00 +0530 Fri, 22 Jul 2016 13:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184846 The Tribunal held that the material then available did not establish a prima facie case that the specialised training was computer training alone for purposes of claiming exemption under Notification No. 9/2003. It noted the departmental case that the courses involved biotechnology, pharmacy and other interdisciplinary subjects, and found that the classification dispute required detailed examination of the training literature and supporting material. Complete waiver of pre-deposit was therefore declined, a partial pre-deposit was directed, and recovery of the balance service tax and penalty was stayed on compliance. Case-Laws Service Tax Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184846