2013 (5) TMI 27

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....a Kant, Advocate For the Respondent: Shri Amresh Jain, D.R   JUDGEMENT Per G. Raghuram : Heard ld. Advocate Shri Krishan Kant for the appellant and ld. D.R. Shri Amresh Jain for Revenue. 2. By an adjudication order dated 28.5.2010 the appellant was assessed to service tax liability of Rs.5,28,030/- and the stipulated cess, interest and penalty. Aggrieved, the appellant uns....

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....to levy of service tax, is not in dispute. The appellant, however, claimed exemption/immunity to the levy of service tax on the basis of Notification Nos. 9/2003-ST; and 24/2004-ST dated 20.6.2003 and 10.9.2004 respectively. These notifications were issued by Central Government in purported exercise of powers under Section 93 of the Act. In Notification No. 9/2003 dated 20.6.2003 taxable services ....

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.....4 of the adjudication order. The reasons recorded by the adjudicating authority may be summarised. According to the adjudicating authority the course offered by the appellant cannot be described as a vocational course as by definition, such institute should provide training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such tr....

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....y that the courses offered by the appellant do not prepare students to take up employment or self-employment directly after such training or coaching. 5. The appellant professes to impart coaching/training in several areas already enumerated which include imparting of skills in areas relevant to journalism, print or audio visual and documentary film making. The exemption Notification merely req....