TaxTMI 
TaxTMI 
2018 (8) TMI 1111
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....Still Motion Photography and Acting. Appellants were claiming exemption from service tax liability under Vocational Training vide Notification 24/2004-ST dt. 10.09.2004. Department took the view that the said activities would not amount to improving the technical skills of trainees and hence, they are not eligible for the said Notification and would be liable to pay service tax under Commercial Training and Coaching Service (CTC Service) for the period 2006-07 to 2008-09 with interest thereon. 2. Pursuant to audit of the appellant's records, it appeared to the Department that appellants had not paid/short paid the service tax liabilities as under : i. Commercial Training and Coaching Service (CTC Service) to the extent of Rs. 30....
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.... are conceding the remaining demands. However, in respect of the demand of Rs. 16,29,611/- in respect of Video Tape Production Services, the Ld. Advocate submits that as per Annexure A to the Show Cause Notice, the proposed demand had been reduced to Rs. 14,60,620/-. However, the adjudicating authority has confirmed an amount of Rs. 16,29,611/- Now, in respect of the demand of Rs. 30,73,675, the Ld. Advocate submits that this relates to computer based courses; that the appellant issued a diploma certificate after completion of the course. These courses are in the nature of Vocational Courses and provide employment after completion of the same. Ld. Advocate drew our attention to the recognition given by Indira Gandhi National Open University....
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.... Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest to do so, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - a. A vocational training institute; or b. A recreational training institute. to any person, from the whole of the service tax leviable thereon under 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 training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coa....
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....terest thereon. 8.3 With respect to the other demands, we note that the Ld. Advocate has conceded the same. Hence, we do not intend to interfere with the said demands. 8.4 However, in respect of the demand concerning Video Tape Production Services, it is obvious that there is some confusion with respect to the quantum of demand. While the adjudicating authority has confirmed the service tax liability of Rs. 16,29,611/- based on Annexure-II to the Show Cause Notice, another Annexure-A of the same Notice had given a reduction of Rs. 1,68,991/- on account of input credit and indicated the net tax liability proposed as Rs. 14,60,620/-. In the event, for the limited purpose of ascertaining the exact tax liability that is required to be pai....