TMI Blog2007 (8) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... cation - Appeal No. ST/51/2007 - Final Order No. 937/2007 - Dated:- 13-8-2007 - [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order- in-Appeal No. 14/2006 (H-II) S. Tax dated 15-9-2006 by which the benefit of Notification No. 9/2003-S.T., dated 20-6-2003 has been denied to the appellants. The Notification grants benefit in respect of "Vocational Coaching and Training Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that so long as the trainees who achieve skills seek employment or undertake self employment directly after such training or coaching, then they are eligible for the benefit of the Notification. It is his submission that the training which is being granted to the trainee is only with an objective to find a vocation. The appellant is a training institute and providing coaching and training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts the benefit of exemption from Service Tax in relation to commercial training or coaching services by - (a) a vocational training institute; (b) a computer training institute; or (c) a recreational training institute. 4.1 The vocational training institute is already defined, which is noted supra. The Notification does not envisage registration of the institute with AICTE as a 'Vocatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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