ORDER
S.L. Peeran, Member (J)
1. By this stay application the appellant is seeking waiver of pre-deposit of Rs. 14,24,545/- and equal penalty besides penalty of Rs. 100/- per day under Section 76 of the Finance Act. The appellant is a PSU Unit. They have obtained clearance from the Committee of Secretaries. The appellant is a Govt. institution carrying on training in various fields of computers to the students who are enrolled and to the officers who are deputed to the institute. The Revenue has concluded that the relationship between the institute and the student is that of client relationship and such training centre falls within the category of commercial training or coaching centre which provides technical coaching or training that imparts skill to enable the trainee to seek employment directly after such training or coaching. The prayer for exemption under Notification 9/2003 ST and Circular No. 59/8/03 ST dated 20.6.03 clarifying that technical coaching is not covered has not been accepted. Learned Counsel refers to this bench order No. 172-175/07 dated 28.3.07 in the case of ICFAI Hyderabad v. CCE which is on identical situation wherein also this bench has granted waiver of pre-deposit and have listed the case for final hearing on 26th June 07.
2. Heard learned DR who files detailed written submission.
3. Considered the submissions perused the cited stay order and other orders relied by the counsel. This bench has already in identical situation granted waiver of pre-deposit and have listed the case for final hearing on 26th June 07. Therefore, the stay application is allowed granting waiver of pre-deposit and staying its recovery. This appeal is to be linked with the appeal of ICFAI coming up for hearing on 26.6.07. All these appeals stand adjourned. All the matters to come up for hearing on 27th September 07.
(Pronounced and dictated in open court)
