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2018 (2) TMI 1261 - AT - Service TaxWhether the foreign language training institute imparting training and coaching in English, Spanish, French and German, are eligible for exemption under Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004 or are taxable under the category of commercial training and coaching service or not? Held that: - Tribunal in the case of M/s. British School of Language, New Delhi vs. CST, Delhi [2017 (4) TMI 97 - CESTAT NEW DELHI] wherein this Tribunal relying on the decision of M/s. Alliance Francaise De Delhi vs. CST, Delhi [2017 (3) TMI 119 - CESTAT, New Delhi] held that imparting training in foreign language will make the institute vocational training institute. Therefore, they are entitled for exemption under Notification No. 24/2004 ST dated 10.9.2004. Time limitation - Held that: - initially the appellant has registered and paid the service tax. But the Joint Commissioner vide order dated 5.10.2005 has observed that the activity undertaken by the appellant is not taxable - extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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