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Commissioner of Central Excise, Nagpur Versus ACT Careers Pvt Ltd

2015 (5) TMI 949 - CESTAT MUMBAI

Commercial Training & Coaching - Benefit of Notification 24/04-ST dated 10.09.2004 as amended by Notification 3/10 dated 27.02.2010 - Scope of Section 65(27) of the Finance Act, 1994 - Held that:- In the absence of any evidence which would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, findings of the first appellate authority as factual matrix are uncontested and are to be held as correct. - training imparted b .....

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A/1095-1096/2015-WZB/STB - Dated:- 1-5-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri K S Mishra, Addl. Comm. (AR) For the Respondent : Shri Kapil Hirani, CA ORDER Per: M V Ravindran: This appeal is preferred by the Revenue against Order-in-Appeal No. SR/295 /NGP / 2010 dated 20.09.2010. 2. Heard both sides and perused the record. 3. The issue involved in this appeal is whether the course conducted by the respondent is covered under the category of " .....

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availing the benefit of Notification 24/04-ST dated 10.09.2004 as amended by Notification 3/10 dated 27.02.2010. 4. On appeal, the first appellate authority after considering the submission made before him has after considering the facts of the case, came to the conclusion that the services rendered by the appellant would be eligible for the benefit of Notification 24/04-ST as amended. Revenue is aggrieved by such an order and has filed the appeal. 5. Ld. Departmental Representative after takin .....

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s. CCE 2014 (33) STR 575 (Tri-Mum) and Prof. Ulhas Vasant Bapat vs. CCE - ST/330/05 and read extensively from the said judgments. 7. Ld. CA reiterated the impugned order. 8. We find that the submissions put forth by the ld. Departmental Representative and the grounds of appeal as taken by the department are not in consonance with the factual matrix as has been considered by the first appellate authority. The first appellate authority while considering the entire issue, during the relevant period .....

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of small business houses on contract basis and or decide to practice as Income Tax or Sales Tax/Vat practitioners. "The nature and scope of the course is designed with the object of providing employment to the students and / or enabling the students to undertake self-employment directly, after such training in the field of accounts and taxation, which establishes that their institute fulfilled the erstwhile criteria of a vocational training institute. Hence, the appellants are entitled to e .....

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or to 27.02.2010, the denial of exemption under Notification No. 24/2004-ST dt. 10.09.2004 by the lower authority is not justified. 12. The answer to the question as to whether the training by the Appellant enables the trainee to seek employment or undertake self-employment directly alter such training of coaching is in the affirmative as the department has not disputed that the trainees after having been trained can not seek employment directly. On the contrary, the appellant has furnished spec .....

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In the absence of any evidence which would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, findings of the first appellate authority as factual matrix are uncontested and are to be held as correct. 10. Ld. Departmental Representative had placed relied on the judgment of the Tribunal in the case of Sadhana Educational & People Dev. Services Ltd. (supra) to canvas the argument that the said judgment was con .....

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respect of the courses undertaken by the appellant therein which were two year's course in PG diploma in management. We find in para 4.1 the bench had categorically recorded "The explanation clearly states that training or coaching should be vocational in nature and it should impart skills to seek employment or self-employment after such training." Subsequently in para 7 after reproducing the Engineering and Non-engineering trades, the bench held as under:- "The nearest Trade .....

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