2017 (2) TMI 1220

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.... : Neha Garg, DR ORDER B. Ravichandran (Technical Member) The applicant is aggrieved by the order dated 31.1.2012 of Commissioner (Appeals), Bhopal. This is second round of litigation. The appellants are engaged in providing English and other language coaching to students. The dispute in this case is relating to their entitlement of exemption from Service Tax available to vocational training in....

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....for the appellant submitted that the status of English language is not a point of dispute in the present cases. It is the nature of training imparted by the appellant that is relevant for exemption as per the said notification. They were imparting training in English language speaking which directly results in employment opportunity to the participants or helps them in self-employment. Impugned or....

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.... Admittedly, the appellants are engaged in providing coaching in English, French and German language skills. Training included improving the skills of pronunciation, manner of speaking etc. The original authority recorded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporations/Institutions where impro....