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2014 (9) TMI 780 - AT - Service TaxCommercial training or coaching service - vocational courses - fee/charges collected from students - Held that:- Since undisputedly the coaching or training imparted by the petitioner enables its students/trainees to seek employment or undertake self-employment, directly after training or coaching, the petitioner’s endeavours fall within ‘vocational training’ covered by the exemption Notifications - Notification No. 3/2010-S.T., dated 27-2-2010, the Central Government amended earlier exemption Notifications and redefined the expression ‘vocational training institute’. While continuing the exemption granted to vocational training institute, ‘vocational training institute’ is redefined to mean ‘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 (Central Act 52 of 1961)’. Admittedly the petitioner is not an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training nor does it offer courses in designated trades defined under the Apprentices Act, 1961. On this dynamics of the exemption regime post 27-2-2010, the petitioner falls outside the purview of the exempted categories of taxable services falling within Sections 65(26) and 65(27) read with Section 65(105)(zzc). On this prima facie analysis, the petitioner is liable to remit the Service Tax for services provided on and from 27-2-2010, on the consideration received therefor - Service Tax liability on services provided and the consideration received therefor for the period subsequent to 27-2-2010 would be approximately ₹ 33.33 crore, of which ₹ 3.61 crore has already been remitted. The balance liability therefore for this period would therefore be ₹ 30 crores approximately - Partial stay granted.
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