2013 (12) TMI 209

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....t has filed nine miscellaneous applications, aggrieved by Stay Order No.41372 to 41374/2013, dated 27.05.2013 in the matter of three appeals on the same issue for different periods. One set of these applications is for modification of the said stay order in respect of each appeal. The second set of applications is for extension of time-limit for complying with the stay order as may be modified by ....

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....tax. In view of such prima facie finding, the applicant was directed to make an additional pre-deposit of Rs.40 lakhs (Rupees Forty Lakhs only) within four weeks from the date of receipt of the said order. The applicant wants this order to be reconsidered. 4. The applicant wants to raise a new contention that the training that was being given by them was eligible for exemption under Notificatio....

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....s issue, he relies on the decision of the Hon. Bombay High Court in Baron International Ltd. Vs Union of India reported in 2004 (163) E.L.T.150 (Mum.). Further, he argues that it has been decided by the Hon'ble apex court in the case of Commissioner of Central Excise, Vs Sunwin Technosolution P. Ltd. reported in 2011 (21) S.T.R. 97 (S.C.) that Commercial Training Or Coaching provided by a computer....

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....ing centre, which provides coaching or training relating to computer software or hardware. Now, the argument of the learned counsel is that testing of software is a vocational training and, therefore, should get exemption. For this argument he is relying on the stay order of the Bangalore Bench of the Tribunal. 6. We have considered submissions of both sides. Stay order of the Bangalore Bench i....