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2019 (5) TMI 1249 - AT - Service TaxCommercial Training or Coaching Service or not - consideration received from the students towards the conduct of a test known as ‘International English Language Testing System’ (IELTS) - HELD THAT:- A perusal the relevant clauses of the agreement clearly show that the agreement is with regard to the holding of the IECTS Test by the Appellant. There is nothing in the agreement which may require the Appellant to coach or train any candidate desires of appearing at the IELTS Test nor any consideration in terms of money is earmarked for this purpose. What has, therefore, to be determined is whether conduct of a test would amount to commercial training or coaching by a commercial training or coaching centre. ‘Commercial training or coaching’ has necessarily to be provided by a ‘commercial training or coaching centre’ which centre has been defined to mean any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field. The holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field. To arrive at a conclusion that the Appellant was conducting coaching or commercial training activity it was imperative for the Commissioner to have based his conclusion on some positive evidence in this regard, rather than drawing such an inference. In any case, for levy of service tax, there has to be an evidence that the Appellant was conducting commercial coaching or training. The contention of the learned Authorized Representative of the Department that the holding of the Test is itself a skill and, therefore, the Appellant is providing commercial training or coaching cannot also be accepted. No skill or knowledge is being provided to the candidates appearing at the test. Appeal allowed - decided in favor of appellant.
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