2015 (5) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d R. K. Singh, Member (T),JJ. For the Appellant : Shri C Hari Shankar, Sr Advs For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Application No.ST / MISC /52187/2014 The appellants have filed a Miscellaneous Application for early hearing of their stay application on various grounds including the ground that the Revenue is pressing for recovery of the impugned demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST, dated 20.06.2003. The said exemption was extended upto 03.06.2004 by Notification No.1 /2004-ST, dated 04.02.2004, after which they started paying service tax. The said exemption was re-introduced vide Notification No.24 /2004-ST, dated 10.09.2004 and therefore they wrote to CST, New Delhi stating that they have stopped charging the service tax with effect from 01.06.2005 and surrendered their....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice tax under Notification No.9 /2003-ST. Even the CBEC circular No. 96 /7/2007-ST , dated 23.08.2007, which superseded the earlier CBEC circulars, did not reverse the ratio relating to vocational training institutes. 3. The appellants contented that their training really falls in the scope of vocational training as defined under the relevant Notifications as they qualify to be "vocational trai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ute in-as-much-as they impart communication skills, which cannot be said to be enabling the trainees to seek employment or undertake employment directly after such coaching. Ld. Departmental Representative also referred to Board's circular No. 107 /01/2009 , dated 28.01.2009. 5. Heard both sides. From the facts narrated above, it is evident that the appellants have been keeping the Departme....