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2009 (8) TMI 390

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..... also affirm the order of original authority. Held that- the claim for exemption classifying the appellants as “vocational training institute” under Notification No. 9/2003, dated 20-6-2003 is canvassed before us for the first time in the proceedings. Such a claim was not made before the lower authorities. In the circumstances, to remand the matter for fresh adjudication by the original authority. Appeal is allowed by way of remand back. - ST/42/2006 - 1120 OF 2009 - Dated:- 13-8-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER G. Natarajan for the Appellant. Ms. Sudha Koka for the Respondent. ORDER P. Karthikeyan, Technical Member - M/s. Bio Campus was found to have engaged in imparting education in the branches o .....

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..... er, the Commissioner (Appeals) has found that the appellants had conducted a specialized course meant for graduates and post-graduates in the fields of biotechnology, pharmacy and related inter-disciplinary fields. He affirmed the order of the original authority. This appeal seeks to vacate the order of the Commissioner (Appeals). 2. In the appeal before us, it is submitted that under agreement with M/s. Accelrys Inc., USA, the appellants procured specialized software products for research in the spheres of pharmaceutical, biotechnology and bioinformatics. They obtained these software under licence and also obtained licence to impart training in such software. The students with degree or post-graduate degree in biology, genetics, biotechnol .....

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..... es to seek employment or undertake self-employment. Therefore the assessee was not qualified for the exemption claimed. 5. We have carefully perused the case records and considered the rival submissions. The appeal seeks to vacate the demand of service tax for the period from 1-7-2003 to 30-6-2004 and the penalties imposed on them and affirmed in the impugned order. From the material downloaded from the website of Bio Campus by the learned Counsel for the appellants and furnished, it is seen that the assessee imparts training in specialized bioinformatics, genome and proteome analysis, molecular modelling, drug discovery and drug design and chemi-informatics skills to professionals from related discipline. The programme would be domain spec .....

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..... has argued that the impugned activity equipped students with skills to enable them seek employment or undertake self-employment, the learned SDR has argued that the training only imparted knowledge in certain discipline of Science and did not equip them to seek employment or undertake self-employment. The exemption extended for services under commercial training or coaching by a vocational training institute covered skills like that of a typist and not short-term courses which imparted knowledge to students in certain discipline and did not make them qualified to get employment or undertake self-employment. 6. We find that the claim for exemption classifying the appellants as vocational training institute under Notification No. 9/2003, date .....

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