2014 (8) TMI 261

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.... JC (AR) PER : P K Das 1. Both these applications are arising from a common order and therefore they are taken up together for disposal. 2. The applicant No.1 filed this application for waiver of predeposit of tax of Rs. 60,84,769/- along with interest and penalty for the period from 1.4.2007 to 31.3.2011. The other applicant is Managing Trustee of applicant company who also filed applica....

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....he purposes of this notification.-     (i) "vocational training institute" means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;" 4. The Ld. advocate on behalf of applicant submits that the adjudicating auth....

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....the trainees to seek employment and not to others who are already employed. In the present case, the persons, who are joining courses are already employed. We find that prima facie the benefit is given to seek employment or undertake self-employment through the centres. In the present case, it is clearly evident from the impugned order that trainees are already employed which is apparently contrar....