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TMI Blog2011 (12) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... has been confirmed on the ground that the appellants have provided services falling under the category of "Commercial Training or Coaching Services". 2. After hearing both the sides, we find that the appellants' claimed benefit of Notification No.24/04-ST, dated. 10.09.04. The said notification grants exemption to the taxable services provided in relation to Commercial Training or Coaching by a vocational training institute. The explanation attached to the said notification defines vocational training institute. For better appreciation, the same is reproduced below:- "Explanation - For the purposes of this notification: (i) 'vocational training institute" means a commercial training or coaching centre which provides vocational training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or educated persons; it does not impart skills to go for self-employment. Thus I find that the option of self-employment on account of skills acquired by the trainees is not available to them. A training course may be recognized as a vocational course in trade parlance, however, for availing of the exemption granted under the notification, the 'commercial training or coaching centres' has to satisfy the condition as per the definition of vocational Training Institute given in the notification and accordingly should provide training to impart skills which given opportunity to the trainees to seek 'employment', or to undertake 'self-employment'. In the present, case the courses offered by M/s FASPL do not impart skills to engage themselves i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gives an opportunity to trainees for employment, we at this stage prima-facie are of the view that the benefit of the Notification is available to the appellants. Thus not requiring any pre-deposit from them. 5. A part of the demand stands confirmed on the ground that the appellants have entered into a franchisee agreement with M/s Edexcel International, a UK based commercial institute for imparting degrees to its students and as such they are liable to pay service tax on reverse charge basis. A part of the service tax stands confirmed on the ground that the amount received towards reimbursement of the expenses is liable to be included in the value of the franchisee services. We note that both the above issues are contentious and arguable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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