2014 (1) TMI 360

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....R : S S Kang Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the adjudicating authority. In the impugned order, the adjudicating authority confirmed the demand for the period July 2003 to September 2006 of Rs. 2,89,90,972/- and education cess amounting to Rs. 5,12,563/- with interest. The adjudicating authority has not imposed any penalty under Section....

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....respondents also relied upon the decision of the tribunal in the case of WLC College India Ltd. vs.CST, Delhi reported in 2012 (27) STR 377, where the Tribunal held that the activity undertaken by the assessee, which is similar to that of the respondents, is a vocational training and the assessee is entitled for the benefit of Exemption Notification Nos. 9/2003-ST and 24/2004-ST. 6. We find tha....