TMI Blog2014 (9) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption granted to vocational training institute, ‘vocational training institute’ is redefined to mean ‘an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training offering courses in designated trades as notified under the Apprentices Act, 1961 (Central Act 52 of 1961)’. Admittedly the petitioner is not an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training nor does it offer courses in designated trades defined under the Apprentices Act, 1961. On this dynamics of the exemption regime post 27-2-2010, the petitioner falls outside the purview of the exempted categories of taxable services falling within Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 1-7-2003 to 31-3-2007 proceedings were earlier initiated culminating in an adjudication order which was appealed against before this Tribunal and by Final Order dated 31-7-2012 [2013 (30) S.T.R. 273 (Tri.-Bang.)] in a batch of appeals, we set aside and remitted the assessment order impugned therein for determination de novo. It requires to be noticed that the Tribunal agreed with the adjudicating authority as to the liability to Service Tax under the taxable commercial coaching or training centre on the fee/charges collected from students during the period in dispute; that invocation of the extended period of limitation was justified; confirmed imposition of penalties under Section 78 but set aside penalties imposed under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability to Service Tax by these exemption notifications issued by the Government of India, in purported exercise of its power under Section 93(1) of the Act, there is no liability to service tax. Exemption Notification No. 9/2003-S.T. and the complementary Notification No. 24/2004-S.T. exempt taxable services provided by a vocational training institute in relation to commercial training or coaching from the liability to Service Tax. Vocational training institute is defined as a commercial training or coaching centre which provides coaching or training that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 4. On a true and fair construction of these exemption no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g institute on several parameters. Firstly, in terms of the provider of the defined taxable service namely, as a commercial training or coaching centre; secondly, in terms of the service provided, i.e. provision of vocational coaching or training; and thirdly, in terms of the service which is exempted, by stating that vocational coaching or training is activity which imparts skills which enables a trainee to seek employment or undertake self-employment directly after such training or coaching. In the context of exemption provided in such broadly defined and specifically enumerated terms, we are disinclined to proceed on the elusive search for a meaning of vocational training by reference to extra-textual sources. 6. On the above analys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consideration received therefor. 9. Learned counsel for the petitioner fairly states that Service Tax liability on services provided and the consideration received therefor for the period subsequent to 27-2-2010 would be approximately ₹ 33.33 crore, of which ₹ 3.61 crore has already been remitted. The balance liability therefore for this period would therefore be ₹ 30 crores approximately. 10. The learned counsel further contends that the petitioner is in financial distress and has also not collected Service Tax for the entirety of the period which is the subject-matter of the impugned adjudication proceedings. Even if the petitioner had not collected Service Tax from the receipients of the taxable service, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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