TaxTMI 
TaxTMI 
2017 (12) TMI 961
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....d Shri N Vishwanathan, and Shri Amresh Jain, learned Counsels for the parties. 3. Shri N. Vishwanathan, learned Counsel submits that in para 11(i) of the Final order, it is mentioned that courses "which train the students for award of university degree such as B Sc. BBA etc. in our view such courses cannot be considered as vocational courses." Learned Counsel states that this finding is wrong in view of Delhi High Court decision in the case of Ashu Export Pvt. Ltd. [2014 (34) STR 161 (Del)] where it is mentioned as under: 9. As to what is vocational has been left advisedly open to the authorities. Wigan & Leigh was a case where the institution was unrecognized and not affiliated to AICTE or any technical body. The contention ....
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.... available on record, the Tribunal has passed the Final order on 17.8.2017. The operative portion of the impugned order is as under: "7. Demand for service tax has been confirmed in the impugned order for the period 01.07.2003 to 30.09.2008 under the category of "Commercial Training or Coaching Centre" For ready reference, the relevant definition is given below: "Commercial Training or Coaching" means 'any Training or Coaching provided by a Commercial Training or Coaching Centre". As per clause 65(27) of the Act, "Commercial Training or Coaching Centre" has been defined as under: "Commercial Training or Coaching Centre" means any institute or establishment providing Commercial Training or Coaching for imp....
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....ion since IIMT is owned and run by different entities during the period under consideration, however these entities were being run with no profit motive. It has further been submitted that many of the courses being run result in award of degree by the University in U.K. From a perusal of definition, we note that the Institute itself does not award such degree or any qualification recognised by law. Degrees are in fact awarded by the University situated in U.K Consequently, IIMT cannot be covered by the exclusion part of the definition. In any case when the definition is read in the light of Explanation inserted with retrospective w.e.f. 01.07.2003, we note that the definition shall cover any centre or institute where training or co....
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....tion in the said notification is reproduced below: "Explanation. - For the purposes of this notification.- (i) "vocational training institute" means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching". 11. Ld. Adjudicating Authority has held that the appellant will not be eligible for such benefit of the notification. According to the Adjudicating Authority, the vocational coaching or training should impart skills that enable the trainee to directly seek employment and to undertake self employment after such training. Since this is not the case with IIMT ....
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....r couses leading to award of degree by U.K. University. 12. In view of the above discussion, we conclude that the activities undertaken by IIMT will be covered within the definition of "Commercial Training or Coaching Centre" particularly after the retrospective amendment carried out w.e.f. 01.07.2003 and service tax will be liable to be paid for the consideration received from the students. However, in view of the discussion in para No.9, we are of the view that such service tax levy is to be confirmed restricted to the demand falling within the normal time limit and any demand beyond the normal time limit is set aside. The appellant will be entitled to benefit of Notification No.9/2003 as well as Notification No.24/2004 only in respect....