2017 (4) TMI 97

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....sent appeal relates to their liability to pay service tax under the category "commercial training or coaching service" in terms of Section 65 (105) (zzc) read with Section 65 (27) of Finance Act, 1994. Proceedings initiated against the appellant resulted in the confirmation of demand of Rs. 34,26,744/- for the period 1.7.2003 to 31.03.2005. The original authority denied the exemption under Notification 24/2004-ST available to „vocational training institute‟. On appeal the said order was confirmed by the impugned order. 2. The ld. Consultant for the appellant submitted that they are providing taxable service under commercial coaching or training. However, they are rightly eligible for exemption under Notification No.24/04-ST a....

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....he also submitted that the courses offered to children of age 6 to 12 years cannot be considered as vocational training. 5. We have heard both the sides and perused appeal records. Admittedly, the appellants provided commercial coaching or training service as covered by the tax entry cited above. The dispute is regarding their eligibility to exemption Notification 24/04-ST dated 10.09.2004, and prior to that for Notification 9/2003-ST dated 20.06.2003. The Lower authorities denied the exemption on the ground that no skill is being imparted by the appellant. It was held that the appellants are only engaged in coaching in English language and as such, they are not a vocational training Institute imparting coaching, which will enable the pa....

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....provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies." In the Explanation to the Notification, the term "Vocational Training Institute" has been defined as one which provides vocational training, which will enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is common knowledge that acquiring skills in English language definitely improves better chance to seek employment. In this view of things, it is possible to say that the services rendered by the appellant could be covered by the Notification. However, the discussions in the impugned order centered around the circular dated 20.06.2003, which was issued to cla....

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....effect for the period of demand." 6. Further, the Tribunal in M/s.Alliance Francaise De Delhi Versus C.S.T., Delhi - 2017 (3) TMI 119 - CESTGAT, New Delhi held that imparting training in French language will make the institute vocational training institute. Reliance was placed on the earlier decision of the Tribunal in Darshan English Classes vs. CCE & ST, Rajkot - 2015 (39) STR 169 (Tri.Ahmd.). We also note that the appellants did submit various supporting evidence to illustratively show that the participants did gain employments as a consequence of training imparted by the appellant. 7. Considering the decisions of the Tribunal, as well as the facts of the present case, we hold that the appellants will be eligible for exemption unde....