TaxTMI 
TaxTMI 
2018 (1) TMI 167
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder the category of Commercial Training and Coaching Services. The respondents had not discharged service tax on the said services, a show cause notice was issued proposing to recover the service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand of service tax of Rs. 11,07,996/- along with interest and also imposed penalties. Aggrieved, the respondents filed appeal before Commissioner (Appeals) who vide order impugned herein set aside the demand holding that the said services are not exigible to service tax being vocational training courses. Hence, the department is now before the Tribunal. 2. On behalf of the department, ld. AR Shri K.P. Muralidharan reiterated the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....id decision. 4. Heard both sides. 5. The Commissioner (Appeals) in the impugned order has analyzed the issue and held that the courses imparted by the respondents would fall under vocational training courses and would thus be eligible for exemption under Notification No. 24/2004-ST. for better appreciation, the definition of commercial training or coaching under section 65(26) and section 65 (27) is reproduced as under:- "Section 65(26) of the Act defines commercial training or coaching as under:- "commercial training or coaching means any training or coaching provided by a commercial training or coaching centre. Section65(27) of the Act reads as follows:- "commercial training or coaching centre mea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ategory of courses leading to issuance of certificate for programmes such as diploma / PG diploma certificate in various fields of management as well as engineering. Such courses are not approved by AICTE and are not affiliated to any University or recognized by UGC. However, on going through the exemption notification (supra), it is seen that vocational training institute are exempt from levy of service tax. The definition of vocational training institute means any institute which provides vocational training that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. The facts are pari materia to the facts in Ashu Exports Pvt. Ltd. (supra). In the said case, the asse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f these cases cover a general M.B.A. program with content of the program as wide and academic as in the present case. We do not consider it necessary to discuss each of these cases here." 11. It is evident 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 th....