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2015 (10) TMI 2408 - CESTAT MUMBAI

2015 (10) TMI 2408 - CESTAT MUMBAI - TMI - Commercial training or coaching service Appellant contested SCN on grounds that they are charitable institution and courses conducted by them are of vocational in nature thus eligible for benefit of Notification No.9/2003-ST - extended period of limitation Revenue contends that there is nothing on record to show that after completing the training, students would get employment or self-employed Held That:- Notification No.9/2003-ST exempted service .....

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: Shri K.S. Mishra, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. 26/PIII/STC/COMMR/2008 dated 31.3.2009. 2. The relevant facts that arise for consideration are during the period 01.07.2003 to 31.03.2006 it was alleged that the appellant herein is conducting fifteen courses in their educational institutes. Revenue entertained a belief that the courses conducted by the appellant would be liable for service tax under the category of commercia .....

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nt view held by the Tribunal that service tax is not payable by commercial training or coaching centres if they are not commercial organization and since they were charitable institution, they are not liable to pay service tax. The adjudicating authority after following due process of law, confirmed the service tax on the amounts received as fees for conducting courses on (i) Institute of Mass Communication, (ii) International Business Management, (iii) Telecom Management, (iv) Information Techn .....

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High Court of Delhi in the case of Ashu Exports 2014 (34) STR 161 (Del), the judgement of the Hon ble High Court of Uttarakhand in the case of Doon Institute of Information 2014 (35) STR 711 and also on the decision of the Tribunal in the case of Pasha Educational Training Institute 2009 (14) STR 481 (Tri. Bang). It is his submission that the benefit of Notification 9/2003 is wrongly denied as vocational training institutes would cover the courses conducted by the appellant as these courses enta .....

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subjects, the students would get employment or self-employed. He would submit that the definition of vocation training as read by the learned C.A. had undergone a change by Notification No.3/2010-ST dated 27.7.2010 which mandated that vocational training should be conducted by 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. He would subm .....

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d the records. 6. On perusal of the records, we find that the issue needs to be decided in this case is the taxability of the services under the category of commercial training or coaching centres in respect of various courses conducted by the appellant as mentioned in para 2 above. We find that there is no dispute as to the fact that the appellant is conducting the courses as mentioned herein above in paragraph No.2 and also on successful completion of the courses, issues certificates to the st .....

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l coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; 6.1 It can be seen from the above reproduced portion of notification that exemption is granted to those services provided by Commercial Training or Coaching Institutes if they impart skills to enable the trainee to seek employment or undertake self-employment. 6.2 The Hon ble High Court of Uttarakhand in the case of Doon Institute of Informati .....

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th September, 2004 Notification is an independent Notification. The same did not refer to any earlier Notification. Therefore, in the matter of interpreting the Notification dt. 10th September, 2004, one has to read only the words used in that Notification and cannot borrow any words from any other Notification. By this Notification, there is no dispute that exemption was accorded to vocational training institutes. Vocational training institutes had been defined by the Notification. It said that .....

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uestioned that skill pertaining to computer software and hardware is required to be acquired and, at the same time, it cannot be disputed that once such a skill is acquired, it throws open the door of an occupation relating to computer software and hardware, which entails employment or self-employment. Inasmuch as nothing was mentioned in the Notification dated 10th September, 2004 as regards computer training institutes, it cannot be said that the 10th September, 2004 Notification made any dist .....

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0th September, 2004. Having had said so, we find no scope of interference. The appeal fails and the same is dismissed. 6.3 In yet another case of Ashu Exports Promoters P.Ltd. (supra) the Hon ble High Court of Delhi was considering, specifically the Notification 09/2003-ST, and was also considering the explanation inserted by Notification 3/2010 (on which reliance placed by the learned D.R.). After reproducing the said notification Lordships held as under:- 8. The appellants rely on Eleventh Fiv .....

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tion imparted through professional colleges (ii) vocational education in schools at the post-secondary stage (iii) technical training in specialized institutions and (iv) apprenticeship training. A number of agencies impart vocational education/training at various levels. Higher professional and technical education, primarily in the areas of agriculture, education, engineering and technology, and medicine is imparted through various professional institutions. 5.39. On the services side ten High .....

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o rely on the Implementation Manual for Skill Development Initiative Scheme (SDIS) published by the Directorate General of Employment & Training, GOI forwarded to various state government authorities under cover of Letter No. DGET-2/2/2007-MES/IS (Part-I) dated 4.10.2010. The appellants have submitted a tabulation showing the skills specified in the manual mapped against the course contents of their courses. 10. The argument of the appellant is that the GOI has been using the word vocationa .....

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