2014 (7) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant : Shri Bhara Shemlani, CA For the Respondent  : Shri Rakesh Goyal, Addl. Commissioner (AR) JUDGEMENT Per: S S Kang: Common issue is involved, therefore both the appeals are taken up together. 2. The appellant filed appeal No. ST/300/10 against the confirmed demand and imposition of penalties. Appeal No. ST/230/06 is filed against the rejection of the refund claim. 3. Show-ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmercial training & Coaching services, the Institute imparts training which is recognized and is excluded from taxable services. The appellants relied upon the certificate issued by the Maharashtra State Board of Vocational Examination. The appellants submitted that the certificate is counter-signed by the appellants. As the appellants were providing training course which is recognized by law, hen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ans any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or an institute or establishment which issues any certificate or diploma or degree or an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#39;ble Delhi High Court held that the appellants are not providing any taxable service under "commercial training & coaching centre". The facts of the present case are different. In the present case, the appellants are not issuing any certificate. In view of this, the ratio of the above said decision is not applicable in the facts of the present case. In view of this, there is no merit in the con....