2008 (10) TMI 203

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.... for the Respondent. [Order per : S.S. Kang, Vice-President].- Heard both sides. 2. The applicants filed this application for waiver of pr of amount of service tax of Rs. 3,52,60,500 and penalty. The applicants have already deposited an amount of Rs. 2,91,91,942/-. In this case benefit of Notification No. 9/2003-Service Tax was denied in respect of Management training imparted by the applicants ....

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.... of the same notification. The contention of Revenue is for appeal against the above decision of the Tribunal is pending in the Hon'ble Andhra Pradesh High Court. 3. Keeping in view the facts and circumstances of the case, and as per notification 'vocational training institute', means a commercial training or coaching centre which provides vocational coaching or training that impart skills to ena....