Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 411 - CESTAT NEW DELHIExemption from service tax - Commercial Training or Coaching by a Vocational Training institute - Notification No. 09/2003-S.T., dated 20-6-2003 and 24/2004-S.T., dated 10-9-2002 - Held that:- meaning of “vocational training” cannot be restricted to training imparted to persons with low levels of education and the policy statements of Government of India would indicate that training given to relatively more educated persons to take up jobs in specific fields also will be covered by the scope of the exemption. The fact that the BA degree issued by the appellant is not recognized by law will negate any claim for going out of the definition at Section 65(27) but that fact by itself cannot result in denial of exemption under the notifications claimed. The training is not in the nature of personality development or of a type suitable for increasing chance of success of a trainee in any competitive test as discussed in circular dated 28-1-2009 but is for imparting skills required in specific jobs. The fact that after such training jobs are not certain cannot make much difference to the issue at hand. - impugned training is also of the nature of the training imparted by Ashu Export Promoters Pvt. Ltd. in the matter of eligibility for the impugned exemption. Therefore we feel that there is a case for waiver of the dues arising from the impugned order for admission of appeal - Stay granted.
|