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2017 (5) TMI 523
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....sional course/for admission in foreign universities. They were registered with the Department for payment of service tax under the category of commercial training and coaching service. They were discharging service tax in respect of coaching for GRE, GMAT, etc. They were not paying service tax in respect of English language training. Proceedings were initiated against the appellant to demand and confirmed service tax liability in respect of consideration received for providing English language training. The Original Authority adjudicated the case vide order dated 19/04/2010. He held that the type of courses conducted by the appellant do not impart such skills which would enable the trainees to seek employment/undertake self-employment di....
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....te or diploma or degree or any educational qualification recognized by law for the time being in force. Notification 9/2003-ST dated 20/06/2003 exempted taxable services provided in relation to commercial training or coaching by vocational training institute. Explanation to the notification defines "Vocational training institute" as a commercial training or coaching centre which provides vocational coaching or training that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such coaching or training. 3. The dispute in the present appeal narrows down to the scope of coaching or training provided by the appellant, in English language skills. The lower authorities emphasized that English is ....
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.... training module includes scope of call centre, career in call centre, communication skills, elimination of error in Indian English, Neutral accent, reduction of mother tongue influence, job exercise, pronunciation of consonants and vowels, introduction to U.S. and U.K. accent. Personal development and interview skills were also imparted. We have perused the course brochure submitted by the appellant. We find that the English language skills as imparted by the appellant will enable the trainee to seek employment or undertake self-employment directly. As such, we hold that the appellants are rightly eligible for the exemption under Notification 9/2003-ST and 24/2004-ST. 6. In similar set of facts, the Tribunal has held that such commercia....