2009 (2) TMI 352

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....onth on tax + Rs. 75,00,000 2. Stay No. 378/08 Appeal No. 618/2008 68,84,379 + interest 2,06,532 2%per month on tax 2. We heard both the sides in the matter. 3. The appellants were providing training to candidates in various fields in the name of different institutes. The issue came up before the Tribunal earlier and this Bench in the Pasha Educational Training Institute v. CCE,C&ST [2009] 19 STT 129 (Bang. - CESTAT) elaborately dealt with and passed an order in favour of the appellants. It is seen that the said Final Order has been accepted by the revenue. As the issue is one and the same, we feel that the appeals itself can be decided. 4. The observations of this Bench in Paragraphs 7 to 10 are reproduced herein-be....

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....ees from these companies. No evidence had been produced by the appellants to prove that the institute is really working on charitable basis except stating that they are exempted from Income-tax Act. In para 9 of the impugned order the Commissioner has stated that after completion of the course the trainees are not employed directly of capable of getting self-employment in view of the fact that the trainees should again write examination conducted by IRDA to qualify to work as Insurance Agent in terms of section 64UM of the Insurance Act, 1938. Moreover, the appellant is not issuing any certificate like diploma or degree and except issuing 100 hours attendance certificate in a letter to the sponsoring insurance companies which enable the can....

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....nsive training for insurance agents. There is also an approval of the institute by the Insurance Regulatory and Development Authority. On going through the nature of the training, it is clear that the said training can be considered as 'Commercial Training or Coaching' because the Institute imparts skill or knowledge on the subject of insurance. However, the second point to be noted is whether the said training can be considered as a vocational training. Vocational training means training that imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. This definition should not be interpreted in a very narrow sense as done by the Commissioner (Appeals). The argument of the ....