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2013 (10) TMI 1344 - AT - Service TaxShort payment of tax - coaching in English language - advance fees - fees received prior to 1-7-2003 for which services were rendered before as well as after 1-7-2003 - penalty - Held that: - As per C.B.E. & C. Circular No. 65/14/2003-S.T., dated 5-11-2003 w.e.f. 1-7-2003 Service Tax liability was created on Coaching Services. The fees collected and services rendered by the appellant up to 1-7-2003, does not attract Service Tax on coaching of English classes. For the period from 1-7-2003 there was full exemption to a “Vocational Training Institute” as per the N/N. 9/2003-S.T., dated 20-6-2003 which was to remain in force up to 29-2-2004 - a Coaching in English language can impart necessary skill in a trainee to enable him to seek employment or undertake self-employment. There is no mention of coaching in any foreign language or Indian language in this notification. Appellant was thus eligible to exemption under N/N. 9/2003-S.T., dated 20-6-2003 to the period after 1-7-2003. There is no evidence on record that coaching in English language was imparted after 29-2-2004 - appeal allowed - decided in favor of appellant.
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