2013 (12) TMI 1322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Shri M.M. Ravi Rajendran, Dy. Commissioner (AR), for the Respondent. ORDER This application seeks waiver and stay in respect of service tax and education cess amounting to Rs. 10,13,663/- demanded for the period from April 2004 to January 2009. Out of this amount, Rs. 7,22,407/- is a demand under the head "Commercial Training and Coaching Service" and the balance amoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation No. 24/2004-S.T., dated 10-9-2004 as amended. It is not in dispute that the appellant was working as a 'vocational training institute' during the material period. They got affiliated with the National Council for Vocational Training in 2009. Therefore, the claim of exemption is also prima facie sustainable. Insofar as the demand under the head 'consulting engineer service' is concerned, the ....