AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (4) TMI 1038
X X X X Extracts X X X X
X X X X Extracts X X X X
....vocate for the Appellant Shri Arul C. Durairaj, Supdt. (AR) for the Respondent Per: B. Ravichandran These two appeals are on identical dispute and are accordingly taken up together. 2. The brief facts of the case are that the appellants are engaged in providing courses for the participants in Hotel Management and Catering Technology resulting in issue of diploma/degree. The dispute in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....k employment or undertake self-employment, directly after such training or coaching. The plea of the appellant is that courses offered by them are for imparting such skills and there are in a specialized area of hospitality industry and as such they are eligible for exemption. We have perused the impugned orders. We note that the service tax liability has been confirmed on the appellant on the gro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ption in the context of amendment carried out in 2010. In 2010 amendment statutorily changed the scope of exemption, restricting the same specifically to the work and trade as recognized by the Apprentice Act, 1961. We note that the present dispute relates to the period which is before 2010. While we hold that the appellants are engaged in providing Commercial Training or Coaching, the courses off....