2007 (8) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....006 (H-II) S. Tax dated 15-9-2006 by which the benefit of Notification No. 9/2003-S.T., dated 20-6-2003 has been denied to the appellants. The Notification grants benefit in respect of "Vocational Coaching and Training Services" provided by - typing and shorthand institute, TV/Vehicle Repair Training Institute, Tailoring Institute, Industrial Training Institute, Foreign language Institute. The Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... benefit of the Notification. It is his submission that the training which is being granted to the trainee is only with an objective to find a vocation. The appellant is a training institute and providing coaching and training in business management and fashion technology, advertising, graphic design, media studies to the students. They are covered under the category of "Vocational Training or Coa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stitute; or (c) a recreational training institute. 4.1 The vocational training institute is already defined, which is noted supra. The Notification does not envisage registration of the institute with AICTE as a 'Vocational Institute'. The Commissioner (A) has read in the Notification something which is not stated therein and denied the benefit. The denial of benefit is not justified in view....