TaxTMI 
TaxTMI 
2018 (6) TMI 806
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....rses run by the Appellant under the permission given by the Manipal IT Education and courses recognized by the American Hotel and Lodging Association on the ground that as per the Appellant the courses are conducted as per MOU between the Educational Institute of the American Hotel and Lodging Association and the National Council for Hotel Management and Catering Technology, New Delhi ('NCHMCT' in short). The MOU does not authorize NCHMCT to approve the courses run by the Appellant. It is not a regulatory body for hospitability/ hotel management which lies with the AICTE only. He also confirmed demand in respect of courses recognized by IATA. The Appellant filed appeal before Commissioner (Appeals), who set aside the demand in respect of courses recognized by Manipal IT Education, however confirmed the demand in respect of courses recognized by EI-AHLA and IATA. The Commissioner (Appeals) in respect of courses run by EI - AHLA held that the said courses are not recognized by any university or institute recognized by law in India. The course being run under an agreement with EI - AHLA were not resulting in award of any certificate or Diploma which is recognized by law in India. That....
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....e were employed with the Hotels and Hospitality Industry. If a course enables the student to acquire the knowledge and skills which enables them to seek employment or undertake self employment directly after such training or coaching, the said course will be covered by the vocational training and eligible for the exemption. The Appellant institute is providing both theoretical as well as practical training in the filed of hotel, tourism, airlines, travel agencies and tour operators. In the case of M/s WLC COLLEGE INDIA LTD. VS. COMMISSIONER OF SERVICE TAX, DELHI 2012 (27) S.T.R. 377 (Tri. - Del.) the Tribunal allowed the exemption by holding as under : 5. The Counsel for the appellants submits that the question whether the impugned training would qualify to be 'vocational training' has been decided by the Tribunal in their own case in respect of their branch at Bangalore vide order reported at 2007 (8) S.T.R. 475. The Counsel further submits that the matter was examined in great detail by the Delhi Bench of Tribunal in the case of another appellant providing such training in the case of Ashu Export Promoters Pvt. Ltd. v. CST New Delhi - 2012 (25) S.T.R. 359. It is his subm....
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....dmittedly, the appellants are engaged in providing coaching in English, 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 appellant under 'commercial coaching or training'. As rightly contended by the appellant, it is not the status of the English, but the nature of coaching given by appellant which is relevant to decide the exemption under notification. Neither the tax entry nor the exemption notifications are having reference to any point of discussion which formed basis for the conclusion drawn by th....
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..... Nagaraj appearing for the appellant argues that considering above facts, they are entitled to the benefit of Notifications No. 9/2003-S.T., dated 20-6-2003 and No. 24/2004-S.T., dated 10-9-2004 for the respective period. In support of this claim, learned advocate cites Hon'ble High Court of Delhi decision in the case of Commissioner of Service Tax, Delhi v. Ashu Exports Pvt. Ltd. [2014-TIOL-379-HC-DEL-ST = 2014 (34) S.T.R. 161 (Del.)] and submits that it has upheld the CESTAT, Delhi decision for the same service in case of service provider, Ashu Export Promoters (P) Ltd. 2. Learned AR, Shri N. Jagdish appearing for the Revenue argues that the training course conducted by the appellant is not a recognized course under any Indian law. He argues that it is also not verified that all the candidates who underwent this course got vocational employment thereafter. He says that as this course is not recognized by any Indian law, the appellant is not entitled to the benefit of exemption notification given to such courses. 3. After considering the facts of the case and the submissions of both the sides, it is clear that the contents of the Notifications namely 9/2003-S.T.....
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....ished in the Gazette of India, Extraordinary, vide number G.S.R. 598(E), dated the 10th September, 2004, namely :- In the said Notification, in the Explanation, for (i) and the definition against it, the following item shall be substituted, namely :- "(i) vocational training institute" means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961). 2. This notification shall come into force on and from the date of its publication in the Gazette of India." 7. Simultaneously, the Department also issued another Notification on 27-2-2010 amending the previous Notification of 10-9-2004 to the following effect :- "In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 24/2004-Service Tax, dated the ....
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.... appeal only pertains to the extension of benefit of Notification No. 9/2003- S.T., dated 20-6-2003 and the Commissioner (A) has given a narrow interpretation to deny the benefit solely on the ground that the assessee are not registered with AICTE as a "Vocational Institute". He submits that the order is not legal and proper." 10. The Tribunal noticing the specific term of what is meant by vocational training institute, i.e., computer training institute or recreation training institute or a coaching centre, was of the opinion that so long as the broad nature of the activity is to impart skills to enable the beneficiaries to seek employment or undertake self-employment directly, the conditions were satisfied. In M/s. Sadhna Educational and People Development Services Ltd. v. Commissioner of Central Excise, 2013 (12) TMI 735 = 2014 (33) S.T.R. 575 (Tri. - Mum.), the findings of the Tribunal - whose order is an elaborate one - mostly containing the extract of the entire syllabus and brochure of the institution is as follows :- "8. Learned Advocate for the appellant has quoted a catena of case laws listed earlier. We have gone through each of the cases. We find the fa....