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2018 (6) TMI 792 - AT - Service TaxCommercial Coaching or Training Service - appellants are engaged in running a Spoken English Language Coaching Center along with personality development in the name of “ZEAL” - Levy of Service Tax - Held that:- The personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of “Vocational Training Course” if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as ‘vocational training’. The Tribunal in the case of Mariya Computer Systems [2017 (1) TMI 37 - CESTAT NEW DELHI] has analyzed the issue and held that such course would fall under the category of ‘vocational training’ and would be eligible for exemption. Appeal allowed - decided in favor of appellant.
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