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2019 (2) TMI 1247 - AT - Service TaxVocational institute or not - professional training to individuals in the field of foreign trade for a consideration at Madurai, Coimbatore and Chennai - Department was of the view that the appellant’s institute is not a vocational institute as the participants do not immediately qualify for employment or for self-employment - Held that:- The appellant has rendered professional training relating to various procedures and statutory compliances to be made in relation to export / import of goods in the field of foreign trade. The training course is designed in such a way that all procedures, statutory requirements, foreign trade policy of the Government, prospective industries and area of export / import etc. are made familiar to the participants - they squarely fall within the definition of vocation training institute in the Explanation (i) of Notification 9/2003-ST dated 20.6.2003 and 24/2004-ST dated 10.9.2004 to qualify for exemption from taxability under Commercial Training or Coaching Service. There cannot be any tax liability for the predominant period of dispute, except for the period between 1.7.2004 and 9.9.2004 under Commercial Training and Coaching service - However, for the period from 1.7.2004 to 9.9.2004, the matter requires to be remanded back to the adjudicating authority to calculate the tax liability for that period - appeal allowed by way of remand.
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