TaxTMI 
TaxTMI 
2009 (2) TMI 352
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.... 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-below :— "7. We have gone through the records of the case carefully. Both ....
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....ove 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 candidates to appear for examination. He has also given a finding that the appella....
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....nt 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 Commissioner (Appeals) is that even after the training, the trainees should again write examination conducted by IRDA to ....