TaxTMI 
TaxTMI 
2026 (3) TMI 1312
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....007 to September 2008 in the case of M/s. Quick Steps (Appeal No.ST/26195/2013). They were also rendering franchisee services on which they were paying service tax. Alleging that the services rendered by them are taxable under the category of 'Commercial Training or Coaching Service' on which the appellant had not discharged service tax during the relevant period; accordingly, first show-cause notice was issued on 16.10.2008 to M/s. ICM English Centre for recovery of service tax amount of Rs.34,57,966/- along with interest and penalty; and on 15.07.2009, second show-cause notice was issued to M/s. Quick Steps (Formerly known as M/s. ICM English Centre) for recovery of service tax of Rs.27,41,699/- along with interest and penalty. On adjudication, the demands were confirmed with interest and penalty. Aggrieved by the said orders, they filed appeals before the learned Commissioner (Appeals), who in turn rejected their appeals. Hence, the present appeals. 3. At the outset, the learned advocate for the appellant has submitted that appellants are engaged in imparting training courses in English and other foreign languages to enable the students to seek employment in BPO, Call Centres....
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....ining which does not exclude foreign language training from the ambit of vocational training. Further, the Circular issued in 2009 cannot be made applicable retrospectively to deny the benefit availed earlier. In support, he referred to the judgments in the following cases: • Tata Teleservices Ltd vs. CC: 2006 (194) ELT 11 (S.C.) • Sandur Micro Circuits Ltd.: 2008 (229) E.L.T. 641 (S.C.) • UOI Vs. Inter Continental (India): 2008 (226) E.L.T. 16 (S.C.) • H.M.Bags Manufacturer vs. ССЕ: 1997 (94) E.L.T 3 • Suchitra Components Ltd. Vs. CCEx., Guntur, 2007 (208) ELT 321(S.C.) 6. Further, he has submitted that the show-cause notice dated 16.10.2008 issued to M/s. ICM English Centre demanding duty for the period from July 2003 to March 2007 is barred by limitation and show-cause notice dated 15.07.2009 issued to M/s. Quick Steps is also barred by limitation as the period involved is from April 2007 to September 2008 inasmuch as no facts were suppressed from the knowledge of the department as the appellants were registered with the Service Tax Department under the heading 'Franchisee Service' since 10.11.....
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....g to computer software or hardware; (iii) "recreational training institute" means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies. 2. This notification shall come into force on the 1st day of July, 2003 and shall remain in force upto and inclusive of the 29th day of February, 2004. [Notification No. 1/2004-S.T., dated 4-2-2004] Training institutes (vocational, computer or recreational) providing services of commercial training or coaching - Exemption extended till 30-6-2004 - Amendment to Notification No. 9/2003-S.T. In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, 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. 9/2003-Service Tax, dated the 20th June, 2003, published in the Gazette of India, vide G.S.R. 500(E), dated the 20th June, 2003, namely :- In the said notification, in para 2, for the figur....
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....training institutes, tailoring institutes, industrial training institutes, foreign language institutes, computer-training centers, hobby classes, institutes teaching martial arts, painting, dancing etc., would not be chargeable to service tax. This exemption would remain in force up to 29th February 2004." The Notification No.24/2004-ST dated 10.09.2004 reproduced above explaining the meaning of "Vocational Training Institute" lays down that it means commercial training or coaching centre engaged in providing vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. The Revenue's contention is that the English language and other foreign language courses for which the training has been imparted by the appellant would not fall under the scope of "Vocational Training Institute" as mentioned under the above two Notifications. We find that this issue has been addressed by this Tribunal in the case of Anurag Soni (supra) wherein it is observed as follows: "5. Notifications No. 9/2003 and 24/2004 exempts vocational training institutes from payment of Service Tax under tax ....