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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MATHEW JOHN, P.G. CHACKO, JJ.
Mallika Jeyabalan -Appellant
Versus
Commissioner of Central Excise, Madurai -Respondent
Stay Order No. 805/2012 Application No. ST/Stay/302/2011 Appeal No. ST/435/2011
Decided On : 04-12-2012
M. Kannan,M. Rammohan Rao
MathewJohn, Technical Member - The appellant in this case have been providing training relating to various procedures and statutory compliances to be made in relation to export of goods. Revenue wanted to tax their activity under the category of "commercial training and coaching" for the period 1-4-2004 to 31-3-2009. A SCN issued in this regard has been adjudicated, confirming a demand of Rs. 2,93,315/- along with interest and penalties.
2. The appellant is claiming that the training that they are providing would qualify to be 'vocational training' which was exempted under Notification No. 24/2004-S.T., dated 10-9-2004. The appellant submits that the issue pertaining to similar training given by many other competitors and other training institutes in similar fields has come up before the Tribunal and the Tribunal has given final decisions accepting the contention that such training is eligible for the said exemption. In particular, they rely on the following decisions :—
(i) Ashu Export Promoters (P) Ltd. v. CST
(ii) Wigan & Leigh College (India) Ltd. v. Jt. CST
Therefore, the appellant prays that their appeal may be admitted without pre-deposit and stay may be granted by ordering waiver of pre-deposit and staying recovery of dues confirmed in the impugned order.
3. Opposing the prayer, the learned AR for Revenue submits that the explanation "vocational training" would only cover courses with the specific syllabus and approved by the Government. The AR submits that only courses like carpentry, welding, wiring etc. can be considered as ' vocational training' and the present impugned training cannot qualify as ' vocational training'.
4. After hearing the submissions from both sides, we are of the prima facie view that the decisions relied upon by the appellant will apply to the training impugned in this case also. Therefore, we grant waiver and stay collection of all the dues arising from the impugned order. Stay petition is disposed off accordingly.
