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2013 (10) TMI 582 - AT - Service TaxDemand of service tax - Vocational training - Coaching in English - Benefit of Notification no. 9/2003-ST - Held that:- appellant is conducting the training in spoken English for a duration of only two weeks as can be seen from their advertisements. When even after undergoing training in English languages for years together both in school and colleges, it is difficult to attain proficiency, it is inconceivable that in a matter of two weeks, any proficiency or skill can be imparted or achieved by undergoing training for a mere two weeks. Thus, the whole claim of the appellant lacks credibility and conviction. If the apex body dealing with vocational training, National Council for Vocational Training, in India itself does not consider training in languages as vocational training, it is not conceivable how training in languages can be treated as a vocational training for the purpose of Notification no. 9/2003-ST or it's successor Notification no. 24/2004. The clarification issued by the Board also would not matter as the taxability is determined not by the Circulars or notifications, but by the provisions of law - Following decision of UNION OF INDIA Versus WOOD PAPERS LTD. [1990 (4) TMI 55 - SUPREME COURT OF INDIA] - Decided against assessee.
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