2011 (12) TMI 395

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....ove demand, an amount of Rs.7,75,02,013/- has been confirmed on the ground that the appellants have provided services falling under the category of "Commercial Training or Coaching Services". 2. After hearing both the sides, we find that the appellants' claimed benefit of Notification No.24/04-ST, dated. 10.09.04. The said notification grants exemption to the taxable services provided in relation to Commercial Training or Coaching by a vocational training institute. The explanation attached to the said notification defines vocational training institute. For better appreciation, the same is reproduced below:- "Explanation - For the purposes of this notification: (i) 'vocational training institute" means a commercial training or coac....

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....ainee to get employment over the general graduates or educated persons; it does not impart skills to go for self-employment. Thus I find that the option of self-employment on account of skills acquired by the trainees is not available to them. A training course may be recognized as a vocational course in trade parlance, however, for availing of the exemption granted under the notification, the 'commercial training or coaching centres' has to satisfy the condition as per the definition of vocational Training Institute given in the notification and accordingly should provide training to impart skills which given opportunity to the trainees to seek 'employment', or to undertake 'self-employment'. In the present, case the courses offered by M/s....