2017 (1) TMI 37

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....service tax is liable to be paid on such consideration received under the category of Commercial Training and Coaching Services under Section 65(105)(zzc) of the Finance Act, 1994. The appellant s claim for benefit of exemption from service tax under Notification No.24/2004-ST, dated 10.09.2004 was denied by the original authority as well as the first appellate authority. The appellant submits that the appellant will be entitled to the benefit of Notification for the reason that the trainings imparted is in the nature of vocational training or coaching, which is covered under the said exemption Notification. 2. Heard Shri Sandeep Mukherjee, ld. consultant for the appellant and Shri Sanjay Jain, ld. Departmental Representative for Revenue. ....

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.....9/2003-ST, dated 20.06.2003 as well as by the succeeding Notification No.24/2004-ST, dated 10.09.2004, exemption has been granted as follows:- "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - (a) a vocational training institute; or (b) a recreational training institute, to any person, from the whole of the service tax leviable thereon under section 66 of the said Act. Explanation.- For the purposes of this notification,- (i) "vocational training institute" means a commercial tra....