2008 (12) TMI 132

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....nivasa, Advocate, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal has been filed against the Order-in-Appeal No. 291/2006-CE dated 4-10-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Shri M.S. Srinivasa, the learned Advocate, appeared on behalf of the appellant and Shri V.P.C. Rao, the ....

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....ering Services. They are offering the following courses :- (i) Hospitality Management Diploma (ii) Certificate Course on Food Production (iii) Certificate Course in Food and Beverage Services. As far as the last two courses are concerned, in the impugned order, the Commissioner (Appeals) has given a finding that these courses appear to be Vocational Courses covered by exemption and rem....