2019 (2) TMI 1247

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....amodhar, Member (Technical) Shri M. Kannan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench The appellants have conducted professional training to individuals in the field of foreign trade for a consideration at Madurai, Coimbatore and Chennai. Department was of the view that the appellant's institute is not a vocational institute as the parti....

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....marized as under:- 2.1 The appellant has rendered professional training relating to various procedures and statutory compliances to be made in relation to export / import of goods in the field of foreign trade. The training course is designed in such a way that all procedures, statutory requirements, foreign trade policy of the Government, prospective industries and area of export / import etc.....

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....he following case laws:- a. 2014 (34) STR 161 (Del.) Commissioner of Service Tax Vs.. Ashu Exports Ltd. b. 2019 (20) GSTL 84 (Tri. Chennai) - M. Rajan Vs. Commissioner of Service Tax, Chennai c. 2012 (25) STR 359 (Tri. Del.) - Ashu Export Promoters Vs. Commissioner of Central Excise, Delhi d. 2007 (8) STR 475 (Tri. Bang.) - Wigan & Leigh Collage India Ltd. Vs. CST, Hyderabad. 3. On ....