2018 (6) TMI 792

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....lowed. 2. The appellants are engaged in running a Spoken English Language Coaching Center along with personality development in the name of "ZEAL". The department was of the view that the said activity would fall under 'Commercial Coaching or Training Service' and the fees collected from the students / trainees are subject to levy of service tax. SCN was issued proposed to demand service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeals, the Commissioner (Appeals) upheld the same. Hence these appeals. 3. On behalf of the appellant, Ld. Counsel Ms. P. Syrija submitted the details of the period involved as well a....

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....ot be considered as vocational training course. It is also pointed out that after 2011, Notification No.DGE & T-19(4)/2011-CD-Pt dated 19.06.2013 issued by Government of India has given the list of vocational courses that would qualify as 'vocational training course' eligible for exemption; that the course conducted by the appellant does not fall under the above list and therefore are not eligible for exemption. 5. Heard both sides. 6. On perusal of records, we find that the personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation....