TaxTMI 
TaxTMI 
2011 (11) TMI 387
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 09-09-2004 and later notification 24/2004-ST, dated 10-09-2004. The period of dispute is 01-07-2003 to September 2008. Both the notifications exempted taxable services provided in relation to commercial training or coaching by a "vocational training institute". The meaning of this expression was given as under in the said notifications: '"vocational training institute" means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;' 3. The Revenue was of the view that the impugned training cannot be considered as "vocational training". On that basis Revenue issued a Show Cause Notice demanding service tax to the tune of Rs. 47,58,976/- for the period 01-07-2003 to September 2008. On adjudication of the SCN, the Commissioner confirmed the demand along with interest under section 75 of Finance Act, 1994 and also imposed penalties under sections 77 and 78 of the Finance Act. Aggrieved by the order, the Appellants have filed this appeal. 4. The Appellants' submissions explaining the nature of training given by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Some of the practical aspects of the above course include: (a) Procedures and formalities, Import-Export Code No., sales tax and Vat formalities; (b) Membership of Export Promotion Council; (c) Export pricing; computing cost, price quotations and incoterms namely FOB, CFR, CIF etc.; (d) Methods of payment in export trade like Letter of credit (L/c), documents against payment (D/P), documents against acceptance (D/A), advance payment, open account (consignment export); (e) Export documentation procedure and import documentation. It is pertinent to mention here that in case of export documentation, the students are given work books containing sample copies of invoices, bills of entry and other import and export documents and the students are asked to fill in those documents. Thus, the nature of training provided to the students in the Export Import Management course is purely procedural knowledge as against theoretical knowledge. A copy of the work book is enclosed as Annexure 2." 5. They contest that the above type of training is different from training given by "Finishing Schools" as explained in Board's circul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s per Section 2(e) of the Apprentices Act defines the term 'designated trade'. Further, the Central Government from time to time issue notification under Section 2(e) supra notifying various fields as 'designated trade'. In this regard, it is submitted that Notification SO 2961, dated November 3, 1992 specifically notifies the area of 'Export-Import Practises and Documentation' as one of the designated trades. Copy of the relevant extracts from the Apprentices Act, 1961 and the above notification is annexed as Annexure 13. It is submitted that the Legislature recognises the courses notified as designated trade under the Apprentices Act, 1961, as vocational training courses. It is submitted that though the above amendment is prospective in nature but it clearly indicates that the Legislature always intended the courses in designated trades, supra as vocational course. It is therefore, submitted that the courses offered in relation to Export-Import Practices and Procedures are vocational in nature. The impugned order in original is liable to be set side on this ground alone. Retail management It is submitted that the course offered by AEPPL being 'Diplo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etion of the above courses as is evident from the placement records of AEPPL. It is, therefore, submitted that the course 'Diploma in Merchandising' would qualify as vocation course. B.3 It is further submitted that more than 70 per cent of the students who join the above courses are freshers i.e students with no prior knowledge in the above areas covered by the courses offered by AEPPL. Thus, the entire course is structured in a manner so as to provide wholesome skill sets and training to the students and not mere improvement or enhancement of existing skills, as envisaged in the clarification issued by the CBEC supra. Thus, the courses offered by AEPPL squarely fall under the category of vocational in nature and consequently the units of AEPPL viz. FTDC and CRM would qualify as vocational training institute as defined under the Exemption Notifications. Consequently, the services provided by AEPPL pertaining to commercial training and coaching would be exempted from the whole of the service tax." 7. It is further submitted that the diploma courses in Export Management provided by AEPPL was approved and recognised by National Registration Board for Personnel and Training ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...."vocational training" to cover the type of training provided by the Appellant. 11. The Appellants also rely on the decision of Wigan & Leigh College (India) Ltd v. Jt. CST [2008] 12 STT 157 (Bang. - CESTAT). In the said case, the institute was providing training in Business Management and Fashion Technology, Advertising, Graphic Design, Media Studies. The Tribunal decided that such training was vocational training. 12. The Appellants also submit that substantial portion of the demand is time barred because notice for the period 01-07-2003 to September 2008 was issued only on 31-03-2009. They submit that as per legal opinion taken by them based on decision of the Tribunal as cited supra they were under the bona fide impression that they were not required to pay service tax. 13. The Ld SDR on the other hand submits that vocational training is meant for persons with low level of education. The minimum educational qualification prescribed by the Appellants for admission to their courses was a pass in 12th Standard. He submits that the Appellants have not been able to produce any statutory definition in support for their case. By a recent amendment in the notification effected by Not....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... facts. P. Ramanatha Aiyar's Concise Law Dictionary (1997 Edition Reprint 2003 page 822) defines the phrase in very lucidly and accurately as - Where there is an obligation to speak, a failure to speak will constitute the 'suppression of fact' but where there is no obligation to speak, silence cannot be termed 'suppression'. The assesse had an obligation to comply with the statutory provisions and to furnish the information as required thereunder Section 68(1) of the Act ibid, as stood during the relevant period, proves that every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. Section 66 provides the rate of tax as well as levy of the tax on the services specified therein. Subclause (zzc) of Clause (105) of section 65 has been specified under Section 66 for the purpose of levy of tax. Section 69 mandates that every person liable to pay service tax shall apply to the proper officer for registration. Suction 70 directs that every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish ....