2009 (4) TMI 787

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...., for the Respondent. ORDER Since a common issue is involved in these cases, hence the Stay Petitions are taken up together for hearing. 2. Heard both sides. The Applicants filed these Petitions for waiver of pre-deposit of the Service Taxes and penalties. The demands were raised during the period 10-9-04 to 15-6-05, after denying the Notification No. 24/2004-S.T., dated 10-9-2004. 3. The cont....

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....tion to commercial training or coaching by computer training institute. Another explanation was also added to the effect that training institute means commercial training or coaching centre which provides coaching or training relating to the computer software or hardware. Hence, prior to amendment, Applicants are entitled for benefit of Notification No. 24/04. The contention of the Applicants is a....