2017 (12) TMI 901

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....facts of the case are that, the appellant is a deemed university and providing commercial training and coaching services covered under the Finance Act, 1994. It has various branches throughout India. The department has brought the said commercial training and coaching services under the clutches of service tax. But by the impugned order, the Commissioner (Appeals) observed that the main appeal is already lying in Hyderabad. So for want of jurisdiction, appeal filed by the department were dismissed. Being aggrieved, the Revenue has filed the present appeals. 3. With this background, we heard Ms Kanu V Kumar and Shri Rachit Jain, learned representative of the parties. 4. After hearing both the parties and on perusal of material availabl....

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....nt that the term "vocational training institute" included the commercial training or coaching centers which provide vocational coaching or training meant to "impart skills to enable the trainees to seek employment or to have self employment directly after such training or coaching. The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term "vocational training institute" and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of insti....

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....ant exemption retrospectively. In this view of the matter, exemption Notification No.3/2010-S.T., dated 27-2-2010 can only have prospective effect and cannot alter the definition of the expression „vocational training institute‟ retrospectively. Vocational Training Institute as defined by Notification No. 24/2004-S.T., dated 10-9-2004 contains no such restrictive definition which requires affiliation to National Council for Vocational Training or the requirement of offering courses in designated trades as notified under the Apprentices Act, 1961, by an Industrial Training Institute or an Industrial Training Centre. It is impermissible for an authority conferred with the power to enforce provisions of the Act, to interpret the Ac....