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M/s. Maria Computer Systems (P) Ltd. Versus C.C.E., Bhopal

2017 (1) TMI 37 - CESTAT NEW DELHI

Coaching services - denial of benefit of N/N. 24/2004-ST, dated 10.09.2004 - appellant claims to be entitled to the benefit of Notification for the reason that the trainings imparted is in the nature of vocational training or coaching, which is covered under the said exemption Notification - Held that: - 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 directly after su .....

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ed 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 in the present case covers the period from April, 2005 to March, 2008 and is prior to the date of amendment, i.e., 27.02.2010. As suc .....

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peals), Bhopal. The appellant is providing coaching in English language for which they are charging and collecting fees from the students. Revenue took the view that the service tax is liable to be paid on such consideration received under the category of Commercial Training and Coaching Services under Section 65(105)(zzc) of the Finance Act, 1994. The appellant s claim for benefit of exemption from service tax under Notification No.24/2004-ST, dated 10.09.2004 was denied by the original authori .....

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rcular 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 .....

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benefit of exemption under the said Notification. He also took support of the Tribunal s decision in the case of Ulhas Vasant Bapat Vs. CCE, Pune-III [2015 (37) STR 1034 (Tri.- Mum.)]. In the said decision, benefit of exemption stands rejected for spoken English classes. 4. The service of commercial coaching and training services are covered in the statute for payment of service tax. However, vide Notification No.9/2003-ST, dated 20.06.2003 as well as by the succeeding Notification No.24/2004-ST .....

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ereon 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) (ii) "recreational training institute" means a commercial training or coaching centre which provides training or coachi .....

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