2013 (11) TMI 458

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....shnan, Consult. For the Respondent: Shri M. Ram Mohan Rao, JC (AR) ORDER Per: Mathew John; The applicant is running an institute for giving training in the field of hotel management and catering. The Revenue was of the view that the training given by the applicant amounted to Commercial Training and Coaching service made taxable under entry Section 65 (105) (zzc) of the Finance Act, 19....

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....ional training institute means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; 3. He points out that the lower authorities have confirmed the demands relying on the amendment in the explanation carried out by Notification No.....

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....ute should be affiliated to the National Council for Vocational Training. But the nature of the course as covered by the explanation carried out under the notification 3/2010-ST would apply for the prior period also. According to him hotel management and catering management cannot be considered as vocational training courses. 5. Considered the arguments of both sides. Explanation inserted in th....