TaxTMI 
TaxTMI 
2013 (12) TMI 735
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....ted 10.9.2004 their course being Vocational Training. The said claim was rejected by the original authority Appellant filed appeal before Commissioner (Appeals), who also rejected their appeal. Appellant are before us against the said order. 2. Learned Advocate for the appellant submitted that they are not disputing that they are providing Commercial Training & Coaching Service but their claim is that they are exempt from payment of service tax being vocational training. Ld. Advocate submitted that Notification No. 24/2004-ST dated 10.9.2004 exempts the taxable service provided in relation to commercial training or coaching by a vocational training institute. Explanation in the Notification provides that for the purpose of the said Notification, "vocational 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 self-employment, directly after such training or coaching. It follows from a plain reading of the said Notification that the exemption is granted to such commercial training or coaching centres which are imparting a vocational training or coaching and ....
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....he training imparted by the Appellant in the present case is Vocational training. The training imparted by the Appellant pertains to the occupation or business or profession of Marketing, Finance, Human Resource Management, System Management and Manufacturing and Operations Management and upon receiving such training the trainees have been recruited/employed by various corporate bodies/companies/banks/financial institutions. 2.4 Ld. Advocate further stated that it is evident from the course content that the training imparted by the Appellant is directed at imparting skills which would prepare them for taking up employment with various corporate bodies/companies/banks/financial institutions or self-employment and Appellant has 100% record in respect of the Appellant's trainees being recruited and given employment or taking up self-employment upon completion of the aforesaid course. According to Ld. Advocate there is thus no manner of doubt that the training imparted skills which enable the trainee to seek employment or self-employment directly after such training. 2.5 Ld. advocate further argued that the Hon'ble Tribunal in the case of Prof. Ulhas Vs. Bapat Vs. CCE -Order No. ....
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.... effect from 27.2.2010 by Notification No.3/2010-ST. 2.7 Ld. Advocate stated that in view of above position, the impugned order is required to be set aside. 3. Ld. A.R. on the other hand submitted that Larger Bench of the Tribunal in the case of M/s. Great Lakes Institute of Management Ltd. Vs. CST, Chennai reported in has already held that the taxable service of 'commercial training or coaching" occurs when any institute or establishment is engaged in the activity of imparting skill, knowledge or lessons on any subject or field (excluding sports), irrespective of whether such imparting of skill, knowledge or lessons is in respect of particular discipline or a broad spectrum of disciplines/academic areas; irrespective of the nomenclature or description of the institute or establishment, as a coaching or training centre or an educational institution; regardless of whether an institute or establishment is incorporated by or registered under any law; and irrespective of distinctions on the basis of curriculum, course content, teaching methodology, course duration or otherwise. Activities of imparting skills, knowledge, lessons on any subject or field or when provided by any enti....
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....g; (ii) "recreational training institute" means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. Above notification exempts taxable service provided in relation to commercial training or coaching by a vocational training institute. Further, explanation in the said notification explains that "vocational training institute" means commercial training or coaching centre which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 4.1 Ld. Advocate for the appellants have given lot of emphasis that graduates who were unemployed came to their institute underwent the two years course, and all the students on completion of course were employed by different organization or self employed and hence their course is vocational and institute "Vocational Training Institute". We are unable to agree with this contention, 100% employment or self employment is not decisive factor to decide whether a course is vocational course and institut....
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.... Self Preparation Self Preparation Current Affair Analysis Current Affair Analysis Current Affair Analysis Student Specific Assignment -Lib Student Specific Assignment- Field Student Specific Assignment - Field Community Work - 20 hrs. Community Work - 20 hrs. Community Work - 20 hrs. With Consumer, Market, Organisational or Social Research Assignments From the course content, it is clear that courses are academic in nature and covers broad spectrum of subjects as diverse as Micro Economic, Business Communication, Psychology & Organizational Behaviour, Commercial Laws, Computer based Data-Analysis, Corporate Finance, Negotiation & Contracting. In the second year, courses though gets limited to the field of specialization but are again diverse, theory oriented and academic in nature. The content of courses can by no stretch of imagination can be called vocational. No doubt the two years course will help candidates in understanding various facets of management and get employment. It is a professional management course. This cannot be considered as Vocational Course that imparts skill to enable the trainee to seek employment or ....
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....s 1 9 Sheet Metal Worker 16 1 2 10 Welder (Gas and Electric) 12 1 2 11 Wireman 16 2 4 12 Gold Smith 16 1 2 13 Excavator operator (Mining) 20 6 months 1 Educational Qualification 10 th passed 14 Plastic Processing Operator 16 1 2 15 Fitter 16 2 4 16 Turner 12 2 4 17 Machinist 12 2 4 18 Interior Decoration and Designing 16 1 2 19 Mechanic (Diesel) 16 1 2 20 Machinist (Grinder) 12 2 4 21 Electroplater 2 4 22 Mech. Repair & Maintenance of Light Vehicles 16 1 2 23 Mech. Repair & Maintenance of Heavy Vehicles 16 1 2 24 Mech. Repair & Maintenance of Two Wheelers 16 6 months 1 25 Mech. Communication Equipment Maintenance 16 1 2 26 Mechanic Lens/Prism Grinding 12 1 2 27 Building Maintenance 16 6 months 1 28 Architectural Assistant 16 1 2 29 Tool & Die Maker (Press Tools, Jigs & Fixtures) 16 3 6 30 Tool & Die Maker (Dies & Moulds) 16 2 4 31 ....
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....Cane Willow and Bamboo Work 16 1 2 3 Weaving of Silk and Woolen Fabrics 16 1 2 4 Weaving of Woolen Fabrics 16 1 2 5 Cutting & Sewing 16 1 2 6 Manufacture of Footwear 16 1 2 7 Old Age Care 16 06 months 1 8 Leather Goods Maker (new name Footwear Management) 16 1 2 Educational Qualification 10 th passed 9 Hair and Skin Care 16 1 2 10 Steward 16 1 2 11 Craftsman Food Production (General) 16 1 2 12 Craftsman Food Production (Vegetarian) 16 1 2 13 Computer Aided Embroidery & Needle work 16 6 months 1 14 Dress Making 16 1 2 15 Dairying 25 1 2 16 Baker and Confectioner 16 1 2 17 Driver Cum Mechanic (Light Motor Vehicle) 16 6 months 1 18 Dental Laboratory Equipment Technician 16 2 4 19 Institution House Keeping 16 6 months 1 20 Corporate House Keeping 20 6 months 1 21 Domestic House Keeping 20 6 months 1 22 Pre/Preparatory School Management (Assistant) 16 6 months 1 23 ....