2018 (1) TMI 1020

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....sioner of Central Excise (Adj.), Delhi-I. The Revenue filed an appeal against the impugned order dated 2.11.2012 against dropping of demand for extended period. 2. The brief facts of the case are that the appellant/assessee is an educational Trust running the institute in collaboration with the Thames Valley University, UK They were offering their students a 4 year BA (Hons) in International Hotel Management, involving both the academic and practical training in all aspects of hotel management. On completion of the course, the students were granted BA (Hons.) degree by the Thames Valley University, a recognized university under the law in UK. From 2008 onwards, the appellant/assessee stopped the above course and instead conducted a 3 year ....

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.... law time being in force. Regarding the appeal by Revenue, he submitted that the Original Authority erred in dropping the demand for extended period. He submitted that the appellant/assessee did not disclose the particulars of training conducted by them and the demand confirmed should have covered all the periods. 5. We have heard ld. AR and perused the appeal records including the written submissions along with various case laws relied upon by the appellant/assessee. The whole demand proceedings resulting in the two impugned orders cover two periods viz. prior and post 2008. The appellant /assessee were conducting courses in International Hotel Management in collaboration with the Thames Valley University, UK. On completion of 4 year cour....

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....with such a summary conclusion. First of all, relied on the provisions of amending notification no.3/2010-ST dated 27.02.2010 to apply retrospectively the scope of meaning of vocational training institute. The same is not legally tenable. Admittedly, w.e.f 1.3.2010, the scope of such training institute has been specifically defined and restricted linking the same to the provisions of Apprentice Act. Further, the Original Authority erred in holding that such vocational training should impart skill to the trainee to undertake self-employment. The definition as mentioned above is "to seek employment or undertakes self-employment". In other words, it is not correct to say that vocational courses should result in trainee undertaking self-employm....

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....ecialized area of hospitality industry and are intended for seeking employment in that specified area of hotel management. We note that the Hon'ble Delhi High court in Ashu Exports (supra) held as below:- "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 n....