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2017 (4) TMI 97 - AT - Service TaxLiability of tax - commercial training or coaching service - denial of exemption N/N. 24/2004-ST available to vocational training institute - denial on the ground that no skill is being imparted by the appellant. It was held that the appellants are only engaged in coaching in English language and as such, they are not a vocational training Institute imparting coaching, which will enable the participants directly to gain employment. Held that: - similar issues came up for decision before the Tribunal. In the case of Maria Computer Systems Pvt. Ltd. vs. CCE, Bhopal [2017 (1) TMI 37 - CESTAT NEW DELHI] the Tribunal held that the term Vocational Training Institute has been defined as one which provides vocational training, which will enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is common knowledge that acquiring skills in English language definitely improves better chance to seek employment. The appellants will be eligible for exemption under N/N. 9/2003, 24/2004 except for the period 01.07.2004 to 09/09/2004 during which no exemption Notification was available. Regarding English language skills imparted to children, we note that the said Notification itself provides for recreational training institute, defining the same as commercial training or coaching centre which provides training or coaching relating to recreational activities such as, dance, singing, martial arts or hobbies. The appellants are not liable to service tax, except for the period 01.07.2004 to 09.09.2004. The tax liability for the said period shall be calculated after extending the benefit of N/N. 12/2003-ST upon verification of the documents - appeal allowed by way of remand.
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