TaxTMI 
TaxTMI 
2018 (4) TMI 1338
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....onal training' and consequently exempted under Notification No.9/2003-ST dated 20.6.2003. 2. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) appearing on behalf of the Revenue-appellant, submits that training in foreign languages does not fall under the vocational training whereas the same is clearly covered by commercial training or coaching service, hence liable to service tax. He submits that as per the definition of vocational training institute, it covers only those training which enable the trainee to seek employment or undertake self employment directly after such training. However, in the present case, merely by learning foreign language, it does not enable a trainee to get a job directly. 3. On the other hand, Shri M.V. G....
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.... French and German language skills. Training included improving the skills of pronunciation, manner of speaking etc. The original authority recorded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporations/Institutions where improved particular skill in speaking is a required qualification. We are in agreement with the findings recorded by the original authority. The impugned order has at length examined the provisions of Section 3(2) of the Official Languages Act, 1963, Article 343(2) of Constitution of India and the status of English in India. We find that the whole discussion is misplaced and irrelevant to decide the taxability of the appella....
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....roviding commercial training or coaching for imparting skills or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training or any institute which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force. Notification 9/2003-S.T., dated 20-6-2003 exempted taxable services provided in relation to commercial training or coaching by vocational training institute. Explanation to the notification defines "Vocational training institute" as a commercial training or coaching centre which provides vocational coaching or training that impar....
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....the appellant. The appellant is running a career school by name and design Persona Lingua. They conduct three training modules. The emphasis is on accent training. The training brochure indicates that the training will help persons aspiring to join jobs in call centre, hospitability or aviation field, etc. The training module includes scope of call centre, career in call centre, communication skills, elimination of error in Indian English, Neutral accent, reduction of mother tongue influence, job exercise, pronunciation of consonants and vowels, introduction to U.S. and U.K. accent. Personal development and interview skills were also imparted. We have perused the course brochure submitted by the appellant. We find that the English language ....
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....f the present case as examined and appreciated by us cannot be covered by the ratio of the decision by the Tribunal in Prof. Ulhas Vasant Bapat (supra). First of all, we note that the training imparted by the appellant under various modules, as per the literature we have perused, is very specific and targeted towards employment. The nature of course is so designed that it is intended to benefit a candidate for getting employment in call centres/BPO. Secondly, we note that there is no list of vocations mentioned in the exemption notifications. Accordingly, we cannot insert a restrictive interpretation by referring to the trade/fields as categorized by the NCVT. During the material time, exemption was available only in terms of the abovementi....