TMI Blog2014 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for going out of the definition at Section 65(27) but that fact by itself cannot result in denial of exemption under the notifications claimed. The training is not in the nature of personality development or of a type suitable for increasing chance of success of a trainee in any competitive test as discussed in circular dated 28-1-2009 but is for imparting skills required in specific jobs. The fact that after such training jobs are not certain cannot make much difference to the issue at hand. - impugned training is also of the nature of the training imparted by Ashu Export Promoters Pvt. Ltd. in the matter of eligibility for the impugned exemption. Therefore we feel that there is a case for waiver of the dues arising from the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by law and therefore the activity falls within the definition at Section 65(27) of Finance Act, 1994. Further he submits that after undergoing the training, the trainees cannot engage themselves in any self-employment like in the case of a persons getting trained in carpentry, smithy, welding etc. The trainees in the impugned courses have to seek employment with somebody else. They may or may not get such employment. So the training imparted by the appellants cannot be considered as vocational training . He relies on Circular 107/01/2009-S.T. dated 28-1-2009 issued by CBEC reading as under : 4. Vocational Training Institute The vocational training institutes are exempted from service tax vide Notification No. 24/2004-S.T., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia would indicate that training given to relatively more educated persons to take up jobs in specific fields also will be covered by the scope of the exemption. The fact that the BA degree issued by the appellant is not recognized by law will negate any claim for going out of the definition at Section 65(27) but that fact by itself cannot result in denial of exemption under the notifications claimed. The training is not in the nature of personality development or of a type suitable for increasing chance of success of a trainee in any competitive test as discussed in circular dated 28-1-2009 but is for imparting skills required in specific jobs. The fact that after such training jobs are not certain cannot make much difference to the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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