2013 (12) TMI 1070

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....mm. (AR) PER : G Raghuram The assessee has preferred this appeal against adjudication order dated 30/04/2012 whereby for the period April 2005 to March 2010, service tax of Rs.62,63,012/- was confirmed along with interest and penalty as stipulated in the order. 2. The assessee admittedly provides commercial training or coaching and administers a school for individuals who wish to pursue a caree....

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....e the assessee was not a "vocational training institute" within the meaning of said expression as defined in the subsequent Notification No.3/10-ST, the benefit of exemption was unavailable. 3. Since the admitted case of the assessee and the Revenue as well is that the assessee is a commercial training and coaching centre, we are not required to go into this issue as such. Notification No.24/2004....

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....he National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961. 5. Admittedly, the assessee is neither an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training nor is offering courses in designated trades as notified under the Apprentices Act, 1961. The issue therefo....

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....ectively. In this view of the matter, exemption Notification No.3/2010-ST dated 27/02/2010 can only have prospective effect and cannot alter the definition of the expression "vocational training institute" retrospectively. Vocational Training Institute as defined by Notification No.24/2004 dated 10/09/2004 contains no such restrictive definition which requires affiliation to National Council for V....