2026 (7) TMI 651

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....e details of the appeal are as follows: Sr. No. Appeal No. Statement of Demand Period OIO OIA 1 52303/2019 01/2017-18 dated 16.10.2017 2014-15 and 2015-16 13/PA/ADC/GST/D E/2018-19 dated 16.10.2018 50/ST/DLH/2019 dated 30.05.2019 2 50070/2025 12/2018-19 dated 15.03.2019 2016-17 and 2017-18 06/ADJ/AC./RKJ/S T/2022-23 dated 27.03.2023 43/ST/DLH/2024 dated 26.02.2024 2. The facts which culminate into the said adjudication are that M/s. British lingua, a unit of M/s. Birbal Academy & Publications, the appellant herein are engaged in rendering the taxable service under the category of "Commercial, Training and Coaching Services" and "Franchisee Services". It has been recorded in the statem....

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....of Central Excise, Bhopal (52) STR 18 (Tri-Del) (ii) Innovative Training Place (P) Ltd. versus Commissioner of ST Delhi (2017 (5) GSTL 193 (Tri-Del)) (iii) M/s Inlingua International School of Languages versus Commissioner service Tax, Delhi (ST appeal no. 50761/2014) 5. While rebutting these arguments learned departmental representative has, at the outset, reiterated the findings arrived at by Commissioner (Appeals). Learned departmental representative fairly conceded that in both the present appeals, statement of demand was issued and since there was already a show cause notice for the previous period that the extended period should not have been invoked. However with respect to the demand for the normal period, it is....

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....ts, viz-a-viz., the demand for the normal, we observe that the appellant has mentioned itself to be a Vocational Training Institute and a Publishing House, engaged in providing vocational courses of spoken English language. 7. The benefit of Notification No. 09/2003 dated 20.06.2003 and 24/2024 dated 10.09.2024 have been relied upon. We have perused those Notifications as produced by learned Departmental Representative. Notification No.09/2003 reads as follows: "09/2003-S.T. Training institutes (vocational, computer or recreational) providing service in relation to commercial training or coaching exempted In exercise of the powers conferred by section 93 of the Finance Act, 1994(32 of 1994), the Central Government, b....

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....e training to seek the employment. It has been mentioned in the Notification that "Vocational Training Institute" means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961). 9. However, it is further observed that vide Notification No.25/2012, entry no.9A also exempts the similar services, provided that the services are provided by: (i) the National Skill Development Corporation set up by the Government of India; (ii) a Sector Skill Council approved by the National Skill Development Corporation; (iii) an assessment agency approved by the Sector S....