TMI Blog2015 (6) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... self employment after the said course. Decision in the case of Ashu Export Promoters P. Ltd. [2011 (11) TMI 387 - CESTAT, NEW DELHI] distinguished. However in the case of the second appellant, we agree with the Ld Counsel that the genuine belief that Charitable Trusts are not covered by the expression "Commercial Training or Coaching Centre" is supported by the fact that Not 24/2004 was amended retrospectively to cover such institutions. Therefore the larger period of limitation cannot be invoked as held by the Tribunal in the case of I2IT P. vs. CCE - [2014 (9) TMI 345 - CESTAT MUMBAI]. Valuation - Held that:- Amount recovered under students fund is recovered under receipts and is towards expenses such as textbooks, uniform, medical check-up, insurance etc. Unspent amounts are returned to the students. The ld. counsel also showed from the appeal papers the details of the amounts returned to the students. We agree with the reliance placed on the case of Intercontinental Consultant & Technocrafts P. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT] in which the Delhi High Court held that amounts recovered towards expenses cannot form part of the value of the service. Similar is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Training and Coaching service. In the second appeal for the period 1.04.2006 to 31.03.2011 the demand is confirmed by invoking the larger period of limitation. In this period the appellant became a Public Charitable Trust. In the first appeal, the show-cause notice included amount of tuition fees only for payment of service tax whereas in the second Appeal other amounts such as student development fees were also included. 4. Heard both sides and considered the submissions. As the submissions are common they will be dealt with together in our order. 5. The first contention of the Ld Counsels is that their activities are exempted under Notification 24/04-ST before it was amended by Not 3/2010. For sake of convenience, we reproduce the amended Notification below:- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - (a) a vocational training institute; or (b) a recreational training institute, to any person, from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nised degrees but took up courses which enabled them to seek employment. Thus this requirement in the Explanation is also met. He referred to the decision of the Tribunal in the case of Ashu Export Promoters P. Ltd. 2012 (25) S.T.R. 359 (Tri. - Del.) which has been upheld by the Hon'ble Delhi High Court 2014 (34) STR 161. The High Court held that the term vocational training was narrowed down by Notification 3/2010 when a condition was stipulated that the vocational training institute must be affiliated to the National Council for Vocational Training. Prior to this Notification, the earlier Explanation will hold good. The ld. counsel took us through various Tribunal judgments stated below: IILM Film Media School vs. CST 2013 (5) TMI 27 Wigan Leigh College (I) Ltd. vs. Jt. CST 2007 (8) STR 475 WLC College India Ltd. vs. CST 2012 (27) STR 377 Pasha Educational Training Inst. vs. CCE 2009 (14) STR 481 Actor Prepares vs. CCE 2014 (33) STR 546 Franklin Aviation Services P. Ltd. vs. CCE 2012 (26) STR 562 5.1 To support his contention that courses conducted by them will be covered under the definition of vocational training even if the duration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble thereon under section 66 of the said Act. Explanation.- For the purposes of this notification,- (i) vocational training institute means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; (ii) recreational training institute means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. Above notification exempts taxable service provided in relation to commercial training or coaching by a vocational training institute. Further, explanation in the said notification explains that vocational training institute means commercial training or coaching centre which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 4.1 Ld. Advocate for the appellants have given lot of emphasis that graduates who were unemployed came to their institute underwent the two years course, and all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advanced Data Analysis using MS Excel Commercial Laws Sales Distribution Management Operation Research Techniques Psychology Organizational Behaviour Performance Management System Applied Statistics Systems Management SPSS Applications Enterprise Management -Case Studies Enterprise Mgt. -Case Studies System Analysis and Design Micro Economics SPSS Theory Practical Strategic Business Management Case Studies Business Communication Macro Economics Negotiation and Contacting Business Mathematics Advance Statistics Self Preparation Self Preparation Self Preparation Current Affair Analysis Current Affair Analysis Current Affair Analysis Student Specific Assignment -Lib Student Specific A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust because few subjects (that also elementary level) of M.B.A. Course are different Designated Trades in the Apprentices Act does not make whole of M.B.A. Course as Vocational Course. We have also gone through the list of 70 trade in Engineering Discipline and 63 Trades in non-engineering discipline, referred in the Tribunal's order in the case of Prof. Ulhas V. Bapat (supra). List relating to engineering and non-engineering disciplines are as under: Norms for Engineering and Non-Engineering trades under Craftsmen Training Scheme (under semester pattern) These norms will come into force w.e.f. August 2013 session Engineering Trades: Sl. No. Name of the Trade Duration Unit Size Year/Months No. of Semester Educational Qualification 8th passed 1 Carpenter 16 1 2 2 Foundry man 16 1 2 3 Mason (Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not agree with the contention of the Ld Counsels and hold that they are not eligible for the benefit of Not 24/2004-ST. However in the case of the second appellant, we agree with the Ld Counsel that the genuine belief that Charitable Trusts are not covered by the expression Commercial Training or Coaching Centre is supported by the fact that Not 24/2004 was amended retrospectively to cover such institutions. Therefore the larger period of limitation cannot be invoked as held by the Tribunal in the case of I2IT P. vs. CCE - 2014 (34) STR 214. 8. The second appellant has also contested the inclusion of amounts recovered towards students special funds, alumni fund and deposit fund which were used for various expenses and on sale of form/prospectus and re-exam fees. The contention is that the amount recovered under students fund is recovered under receipts and is towards expenses such as textbooks, uniform, medical check-up, insurance etc. Unspent amounts are returned to the students. The ld. counsel also showed from the appeal papers the details of the amounts returned to the students. We agree with the reliance placed on the case of Intercontinental Consultant Technocra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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