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2017 (1) TMI 37

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..... er chance to seek employment. In this view of things, it is possible to say that the services rendered by the appellant could be covered by the Notification. N/N. 24/2004-ST has been further amended vide N/N. 03/2010-ST, dated 27.02.2010 in which the term vocational training institute has been taken to mean industrial training institute of an industrial training centre affiliated to National Council for Vocational Training. The contra decision has been delivered in the context of the amended provisions of the Notification. It has been held by the Tribunal in the case of Actor Prepares Vs.CST, Mumbai [2013 (12) TMI 1070 - CESTAT MUMBAI] that the above amendment made in N/N. 24/2004-ST cannot be taken with retrospective effect. The demand .....

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..... appellant and Shri Sanjay Jain, ld. Departmental Representative for Revenue. 3. Ld. consultant for the appellant submitted that the CBEC has clarified vide circular No.59/8/2003-ST, dated 20.06.2003 that the Notification No.9/2003-ST, dated 20.06.2003 (which was succeeded by Notification No.24/2004-ST, dated 10.09.2004) has been issued to extend the benefit of exemption to various types of commercial coaching services. The illustrative list of services include Foreign Language Institute . Their submission is that giving coaching in English language will be covered in this category, since English is a foreign language. They have placed reliance on the Tribunal s decision in the case of Darshan English Classes Vs. CCEST, Rajkot [2015 (39) .....

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..... 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) (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. In the Explanation to the Notification, the term Vocational Training Institute has been defined as one which provides vocational training, which will enable the trainee to seek employment or undertake self-employment d .....

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