2018 (3) TMI 699

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.... Shri K. Veerabhadra Reddy, JC (AR) - for the Respondent ORDER Per: B. Ravichandran The appeal is against the order of the Commissioner dated 22.09.2010 of the Commissioner of Central Excise, Chennai-IV. 2. The appellants are engaged in providing Commercial Training and Coaching in the field of Hotel Management and Catering Technology. They offer three years or one and half years training pr....

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....irect employment opportunity in specific industry. He also submitted that various testimonials to support his claim that number of trainees who completed their course had got employment in their trained area of specialization. 4. The Ld. AR contested the appeal on the ground that the courses conducted by the appellants are specifically covered by the tax entry and exemption meant for vocational c....

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....nized as vocational courses in a particular area of specialization. It is also a fact that these are not academic courses like PGDM/MBA which were examined by the Tribunal in Great Lakes Institute of Management Ltd. - 2013 (32) STR 305 (Tri.-LB) and Sadhana Educational & People Dev. Services Ltd. - 2014 (33) STR 575 (Tri.-Mum.). The Ld. AR relied on these decisions. 7. The scope of term vocationa....