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2015 (1) TMI 504 - CESTAT NEW DELHICommercial Training and Coaching Services - training to candidates who intent to become Insurance Agent - exam conducted by Insurance Regulatory and Development Authority (IRDA) - whether the activity undertaken by the appellant is liable to service tax under Section 65(27) of the Finance Act, 1994 or not - Held that:- it is mandatory for a candidate to go for practical training from the approved institute which is the appellant. In these set of facts, we are of the view that the certificate of completion of training issued by the appellant having recognition of law. - High Court in [2013 (5) TMI 592 - DELHI HIGH COURT] concluded that the training conducted by the appellant in that case having a recognition of law and is not covered under commercial or coaching training centre as defined under Section 65(27) of the Finance Act, 1994. We have further gone through the decision of Pasha Educational Training Inst. (2008 (12) TMI 80 - CESTAT, BANGALORE) wherein similar set of facts, in the case of the competitor of the appellant this Tribunal held that the appellant was imparting the vocational training and held that the appellant was entitled for benefit of exemption under Notification No. 9/2003-ST dated 20th June 2003. Training imparted by the appellants does not fall under the ambit of Section 65(27) of the Finance Act, 1994 as the training imparted by the appellant is having the recognition of law and covered under exclusion clause of Section 65(27) of the Finance Act, 1994, therefore the appellant is not liable to pay service tax at all. - Impugned order is set aside - Decided in favour of assessee.
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