2008 (11) TMI 596

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....or the Respondent. ORDER The Applicant filed this application for waiver of pre-deposit of tax and penalty. Ld. Advocate submits that the Applicants are running computer training centre. He submits that the Applicants are providing computer training to enable the trainee to seek employment or to undertake self-employment. He also submits that the dispute relates to the period September, 2004....

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....ology Pvt. Ltd. v. Meerut-I. The relevant portion of the said decision is reproduced below :- "7. It is contended by the learned DR that the appellant is running a computer training institute and not a vocational training institute. It is further contended that "Notification No. 24/2004-S.T. (supra) had not extended exemption benefit to a computer training institute, which was specifically incl....