TaxTMI 
TaxTMI 
2018 (8) TMI 556
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....urposes. The Revenue made out a case that the appellant are providing the service of Commercial Training and Coaching Centre contained in Section 65 (105) of the Finance Act, 1994, in respect of certificate or degree courses, therefore, they are liable to pay service tax. 2. Shri Jigar Shah Ld. Counsel appearing on behalf of the appellant made various submissions. He submits that the M/s ICFAI is university recognized with the concerned of State Government, therefore, they are providing the certificate or degrees in the capacity of M/s ICFAI University, therefore, their service in not covered under 'Commercial Training and Coaching Centre'. He further submits that their courses for which the certificate or degrees provided is for enablin....
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...., we find that the adjudicating authority has in the denovo adjudication in paragraph No 8 has correctly brought out the limited demands by the Tribunal in the second final order and has proceeded to decide the issue. 6. The adjudicating authority in the order-in-original has held against the appellant for denying the benefit of Notification No. 9/2003-ST and 24/2004 only on the ground that appellant is not a vocational training institute. According to the term vocational training institute does not include various educational programmes conducted by the appellant in the field of management, finance, banking, insurance, accounts law etc. and the exemption notification has to be construed strictly for claiming the benefit of exemption; th....
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....ational training institute; (b) a computer training institute; or (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification, - (i) "vocational training institute" means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; (ii) "computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware; ....
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....be seen from the above reproduced notifications that the explanation as to what is vocational training institute indicates that the said exemption can be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is nobody's case in all these appeals that for completion of the educational programmes conducted by the appellants, students are employed either directly by the employers or can seek self-employment. We find that in support of such a claim, appellants have enclosed a list of the students who were employed by various industries on successful completion of education programmes conducted by the appellants. In....
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....le President in the case of Actor prepares Vs CST Mumbai [2014(33) STR 546 (Tri-Mum)] has also come to the same conclusion and we reproduce the relevant paragraphs. "5. Admittedly, the assessee is neither an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training nor is offering courses in designated trades as notified under the Apprentices Act, 1961. The issue therefore is whether the petitioner which is admittedly vocational training institute and satisfies the criteria for exemption under Notification No. 24/2004-S.T., is yet disentitled to the benefit of the exemption. The adjudicating authority assumed that the assessee is not entitled to exemption from the liab....