TaxTMI 
TaxTMI 
2014 (8) TMI 411
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....cate, for the Appellant. Shri V.P. Batra, AR, for the Respondent. ORDER The appellants are conducting training courses in different fields like journalism, media management, dramatic arts, direction and script writing, television production, T.V. and Radio anchoring etc. They are claiming exemption from service tax on consideration received or providing such service quoting Notification N....
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....t the appellants were awarding of BA degree in journalism which is not recognized by law and therefore the activity falls 'within the definition at Section 65(27) of Finance Act, 1994. Further he submits that after undergoing the training, the trainees cannot engage themselves in any self-employment like in the case of a persons getting trained in carpentry, smithy, welding etc. The trainees in th....
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....tive in group discussions or personal interviews, general grooming and finishing etc. It is claimed that such training or coaching improves the job prospects of a candidate and therefore they are eligible for exemption as 'vocational training institutes'. However, a careful reading of the definition shows that the exemption is available only to such institutes that impart training to enable the tr....
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....d persons to take up jobs in specific fields also will be covered by the scope of the exemption. The fact that the BA degree issued by the appellant is not recognized by law will negate any claim for going out of the definition at Section 65(27) but that fact by itself cannot result in denial of exemption under the notifications claimed. The training is not in the nature of personality development....