2014 (8) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 application for waiver of penalty of Rs. 60,84,769....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;  (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 authority failed to appreciate that the applicant is pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re 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 contrary to the conditions prescribed in the notification No.2....