2017 (9) TMI 1121

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....ey, CA Present for the Respondent: Shri  G.M. Sharma, AR ORDER Per: Ashok Jindal The demand of service tax of 13,55,852/- has been confirmed against the applicant under the category of  commercial training and Coaching services by way of impugned order alongwith interest and various penalties under the Finance Act, 1994. 2.  The applicant has filed an application for ....

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....me, CIDC in association with IGNOU prepared the syllabus of the courses, competency standards and performance levels to be achieved by the trainees and training and testing procedures to be adopted and the appellant company conducted the courses by using the infrastructure of ITIs' (Industrial Training Institutes) for conducting such skill development courses for construction workers. The fees....

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....ny institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force. The exclusion clause in the definition of commercial training or coaching centre in Section 65(27) was deleted by Finance Act, 2011 w.e.f. 8-4-2011. Thus, during the period of dispute, the term "commercial training or coaching centre" did n....

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....zzc) during the period of dispute prima facie Notification No.24/2004-S.T., dated 10-9-2004 would be applicable. This notification exempted taxable service provided in relation to commercial training or coaching by a "vocational training institute" to any person from the whole of the Service Tax leviable thereon. The term "vocational training institute" as defined in this notification means a comm....