TaxTMI 
TaxTMI 
TaxTMI 
2023 (6) TMI 245
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Finance Act, 1944 defines Commercial Training or Coaching Service, as 'any training or coaching provided by a commercial training or coaching centre'. Further, Section 65(27) of the Finance Act, 1994 defines Commercial Training and Coaching Centre as 'any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject in any field other than sports, with or without issuance of certificate and includes coaching or tutorial classes but does not include pre-school coaching or diploma or degree or any educational qualification recognised by law for the time being in force'. Section 65(105)(zzc) of the Finance Act, 1994 defines the taxable service as 'any service provided to any person by any commercial training or coaching centre in relation to commercial training or coaching'. 3. In view of the above provisions, as the courses imparted by the appellant are neither approved by any statutory authority, nor affiliated to any university, it appeared that the appellant is providing Commercial Training and Coaching Services. They had not discharged the service tax on the income received from such services ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rtificate of Bachelor of Science in Hotel and Catering Management is awarded to the successful students by the University of Madras. It is submitted by the learned Consultant that the Department has erroneously raised the demand alleging that SRM Institute of Hotel Management is conducting the course of Hotel and Catering Management and that it is not affiliated to any University and is an unapproved course. 6. The learned Consultant referred to the decision of the Tribunal in the appellant's own case for the period from July 2003 to March 2008, wherein the very same issue of demand of Service Tax for rendering commercial coaching and training services for imparting Hotel and Catering Management course was decided by the Tribunal. The Tribunal remanded the matter for denovo adjudication. The same is still pending for denovo consideration by the adjudicating authority. 7. The second issue is a small amount of demand with regard to Arts and Craft course imparted by the appellant. It is submitted by the learned Consultant that this one year course is conducted as per the approval and recognition of the Industries Department of State of Tamil Nadu. As per letter dated 03.09.2009,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce College that is imparting the course and collecting the fees. It is not clear whether the income of the appellant as shown in the above table is derived from collection of fees for conduct of the course. The Department has not been able to adduce any such evidence. The appellant though contends that they are not imparting the course of Hotel and Catering Management has not been able to adduce any evidence as to the income shown in the table is derived from business other than commercial training and coaching services. The details of document as to whether the fees is collected by the appellant or the Arts & Science College is not clear. So also it is argued by the appellant that SRM Deemed University was formed and some of the institutions including the appellant, are now under the aegis of the Deemed University. It is not clear as to whether appellant is now part of the Deemed University and is imparting any course or providing any facility of internship only. The facts as to how the demand has been raised on the income of the appellant is not clear. We are therefore of the considered opinion that the matter requires to be remanded. 14. The very same issue was considered by th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....We note that the scope of the term "vocational" has been a subject matter of decision in various cases. We refer to Ashu Exports Promoters Pvt. Ltd. Vs. CST - 2012 (25) STR 359 (Tri.-Del.), Wigan & Leigh Colege India Ltd. Vs. Joint Commissioner of Service Tax - 2007 (8) STR 475 (Tri.-Bang.). We also note that in similar set of facts the Tribunal in the case of Canan School of Catering and Hotel Management Vs. CST, Chennai, vide Final Order No. 43214/2017 dated 20.12.2017, held as under:- "6. The only dispute is applicability of the Notification No. 9/2003 as amended. We note that the original authority examined the scope of exemption in the context of amendment carried out in 2010. In 2010 amendment statutorily changed the scope of exemption, restricting the same specifically to the work and trade as recognized by the Apprentice Act, 1961. We note that the present dispute relates to the period which is before 2010. While we hold that the appellants are engaged in providing Commercial Training or Coaching, the courses offered are of such nature which is recognized ad vocational courses in a particular area of specialization. It is also a fact that these are not academic courses l....