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2008 (10) TMI 212

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.....P.C. Rao, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].- The appellant is required to pre-deposit Rs. 60,71,040/- towards Service Tax and equal amount as penalty. The appellants have recruited several personnel as employees. They were providing induction training programme covering ERP (SAP), IVL software products, etc. in order to enable the employees to get acquainte....

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....sue has been decided by this bench in the case of Institute of Chartered Financial Analysts of India & Others v. CCE by Final Order Nos.1221-1224/08 dated 17-10-2008 [2009 (14) S.T.R. 220 (Tribunal)} in assessee's favour. He prays for full waiver in the matter. 3. The learned SDR submits that the assessee did not produce evidence to show that the amounts were reimbursed to the employees and, th....