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2013 (12) TMI 735 - CESTAT MUMBAIDenial of refund claim - Exemption under Notification NO. 24/04-ST dated 10.9.2004 - Vocational Training or Commercial Training & Coaching - Post Graduate Diploma in Management (PGDM) at Sadhana Centre for Management & Leadership Development (SCMLD) - Held that:- appellant is accepting that they are providing Commercial Coaching and Training Centre - the course is for a duration two years. The first year is common to all candidates. Thereafter they undergo summer training with some organization. In the second year, they undergo courses in one of the five disciplines/area of specialization - From the course content, it is clear that courses are academic in nature and covers broad spectrum of subjects - No doubt the two years course will help candidates in understanding various facets of management and get employment. It is a professional management course. This cannot be considered as Vocational Course that imparts skill to enable the trainee to seek employment or self employment after the said course. Notification No. 24/2004-ST dated 10.9.2004 has been amended vide notification No. 3/2010-ST dated 27.2.2010, wherein the Explanation relating to Vocational Training Institute is replaced by new definition. As per new definition, Vocational Training Institute means as Industrial Training Institute or 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). Though the said explanation was inserted in 2010, but indicates the scope of term vocational training in specific terms - Decided against assessee.
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