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of <h1>Commercial training center wins service tax exemption for vocational courses prescribed by universities</h1> <h3>M/s. Globsyn Technologies Limited Versus Commissioner of Service Tax</h3> M/s. Globsyn Technologies Limited Versus Commissioner of Service Tax - TMI Issues involved: The issue in this case involves determining whether the appellant, a commercial training and coaching center providing vocational training in collaboration with universities, is liable to pay service tax for the courses offered.Comprehensive Details of Judgment:Issue 1: Applicability of Service Tax on Vocational Training CoursesThe appellant contended that the courses provided by them are exempted from service tax u/s Notification No. 24/2004-ST. The Tribunal observed that most courses offered were vocational training as per the Brochures submitted. Therefore, the appellant was held eligible for the benefit of the said notification.Issue 2: Collaboration with Universities and Recognition of CoursesThe appellant argued that courses offered in collaboration with universities, where degrees/diplomas are awarded by the universities, are recognized by law and do not fall under commercial training services. The Tribunal noted that syllabus was prescribed by universities, exams conducted by them, and certificates issued by universities. Relying on a similar decision, the Tribunal held that demand for service tax was not sustainable.Conclusion:The Tribunal set aside the impugned order, allowing the appeal of the appellant. The demand for service tax was deemed unsustainable, thus no interest or penalty was imposed. The judgment was pronounced on 22.03.2024.
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