TaxTMI 
TaxTMI 
2017 (7) TMI 130
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....had remanded the said matter back to the adjudicating authority with direction to verify if the notice has paid the entire amount of service tax and whether the cenvat credit availed by them or not. 2. Ld. CA for the appellant argued that the appellant are involved in providing commercial training and coaching services. Their activity involved training of persons who were either insurance agent or who aspired to be insurance agent. He argued that such training amounts to vocational training, therefore, services provided are exempt in terms of notification no.9/2003-ST and notification no.24/04-ST. It was however admitted that from the period 01.7.2004 to 10.09.2004 when the notification no.9/2003-ST was rescinded and when notification no.2....
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....e training given for the insurance activity does not amount to vocational training. 5. We have gone through the rival submissions. We find that the first issue that needs to be decided is if the nature of training provided by the appellant amounts to vocational training or not. We find that in identical matter, the Tribunal in Pasha Educational Training Institute (supra) has held as follows:- "10. A perusal of the syllabus shows that the appellant imparts very comprehensive training for insurance agents. There is also an approval of the institute by the Insurance Regulatory and Development Authority. On going through the nature of the training, it is clear that the said training can be considered as Commercial Training or Coaching because....