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2009 (8) TMI 390

..... ology and pharmacy through software. The original authority found that the assessee had rendered taxable service classifiable under ‘commercial training or coaching’ during the period from 1.7.2003 to 30.09.2004. He rejected the assessee’s claim that the training imparter was ‘computer software services exempt vide Notification No. 9/2003-ST dated 20.06.2003. Commissioner (Appeals) 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 adjud .....

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..... e appellants sought the benefit of Notification No. 9/2003, dated 20-6-2003 for the activity which had been undertaken as computer software training . It was also submitted before him that they had not discharged the tax liability during the material period as they were under the bona fide belief that the impugned activity was exempted from service tax. Vide the impugned order, 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 submit .....

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..... e training exempted from payment of service tax under Notification No. 9/2003, dated 20-6-2003. Alternatively, it is prayed that the activity involved may be held as services provided in relation to commercial training or coaching by a vocational training institute. 4. We have also heard learned SDR who submits that the assessee did not impart skills which enabled the trainees 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 .....

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..... national organization. The assessee imparts training in specialized bioinformatics, genome and proteome analysis, molecular modelling, etc., to professionals from related disciplinary fields. The emphasis is on enhancing the professional skills of students who can apply such skills in a real world environment at research establishments or industry. While the learned Counsel 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 coach .....

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