2012 (10) TMI 557

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..... Vishal Agarwal for the Appellant. S. Dewalvar for the Respondent. ORDER Ashok Jindal, Judicial Member - The appellants are in appeal against the impugned order demanding service tax, interest and penalty under the category of "Commercial Training and Coaching Services". 2. The allegation against the appellants is that they are an institute and they are-providing professional co....

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....peared before us and submitted that the appellants are an Institute providing Vocational Training Courses to various students like fashion designing, graphic arts, media communication and digital communication etc. These courses are only vocational course and not an academic course and they are covered by the exemption under Notification No. 24/2004-ST dated 10.9.2004 and not required them to get ....