2018 (2) TMI 1261

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....re Kunal, Advocates for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order demanding service tax under the category of commercial coaching and training service. 2. After hearing both the parties, a short issue arose before us is whether the foreign language training institute imparting training and coaching in E....

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....tion No. 24/2004 ST dated 10.9.2004. We further find that in the case of M/s. Alliance Francaise, this Tribunal has observed as under: "8. Regarding the tax liability of the appellant under Commercial training or coaching service, we note that they are specialized agency conducting French Language classes for a long time in India. Admittedly, French is one of the influential language in the worl....

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....plomatic service or international organization. The appellant did submit various affidavits/ letters from various employers which illustrate that learning French from the appellant leads to the employment directly attributable to the training imparted by them. We note these illustrative examples only corroborate our conclusion that French learning as imparted by the appellant can be categorized as....

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.... the exemption claimed by the appellant is available to them and the reasoning for rejecting the claim as recorded in the original order is not sustainable. In this connection we also referred to the decision of the Tribunal in Darshan English Classes - 2015 (39) STR 169 (Tri. Amd.)." 5. As the issue has already attained finality holding that imparting training in English, French, German, Spanish....