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TMI Blog2013 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Shri Amresh Jain, D.R JUDGEMENT Per G. Raghuram : Heard ld. Advocate Shri Krishan Kant for the appellant and ld. D.R. Shri Amresh Jain for Revenue. 2. By an adjudication order dated 28.5.2010 the appellant was assessed to service tax liability of Rs.5,28,030/- and the stipulated cess, interest and penalty. Aggrieved, the appellant unsuccessfully preferred an appeal which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, however, claimed exemption/immunity to the levy of service tax on the basis of Notification Nos. 9/2003-ST; and 24/2004-ST dated 20.6.2003 and 10.9.2004 respectively. These notifications were issued by Central Government in purported exercise of powers under Section 93 of the Act. In Notification No. 9/2003 dated 20.6.2003 taxable services provided in relation to commercial training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded by the adjudicating authority may be summarised. According to the adjudicating authority the course offered by the appellant cannot be described as a vocational course as by definition, such institute should provide training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; it is evident that on thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not prepare students to take up employment or self-employment directly after such training or coaching. 5. The appellant professes to impart coaching/training in several areas already enumerated which include imparting of skills in areas relevant to journalism, print or audio visual and documentary film making. The exemption Notification merely requires that to be eligible for such exemption the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching or training imparted must imparts skills which enable the trainee to seek employment or undertake self-employment. It does not require establishment of the fact whether one or some or all of the students of the assessee institute have obtained employment or have pursued self-employment after conclusion of the course of instruction. 7. On the aforesaid analysis, the adjudication order da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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