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TMI Blog2017 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ses in Delhi and Gurgaon as well as in house classes for corporate, administrative or for educational institutions. They also undertake translation works for individuals and organizations and receive consideration for such translation work. Proceedings were Initiated against the appellant for non-payment of service tax under four categories of services, namely, 1) Commercial Training or Coaching Services, 2) Club or Association Services, 3) Business Support Services, 4) Renting of Immovable Property Services. The period involved is 2008-2009 and 2009-2010. The original authority adjudicated the demands issued to the appellant and held that they are liable to pay service tax of Rs. 88,18,758/-. He also imposed penalties under Section 76, 77 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they undertake translation work for individuals and organizations who approach them. This cannot be categorized as business support service. There is no outsourcing of any business activity to them, in fact they are not even aware of what business, if any, carried out by the person who is approaching them for such translation work. In any case they are doing translation work to large number of individuals also, which in any case cannot be categorized as service of supporting business. 5. With reference to tax liability under 'renting of immovable property service', the Ld. Counsel submitted that they have been discharging service tax regularly and submitted all documentary evidences to this effect. The lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents have clearly mentioned that they are learning French to get work in France or French speaking country or French Company or tourism or hotel industry or diplomatic service or international organization. The appellant did submit various affidavits/ letters from various employers which illustrate that learning French from the appellant leads to the employment directly attributable to the training imparted by them. We note these illustrative examples only corroborate our conclusion that French learning as imparted by the appellant can be categorized as vocational training. From the objectives as listed in the impugned order, we note a few of the participants did indicate recreational reason for learning French. In any case, whether all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicates the job work as translation of certificate etc and the amount is collected on rate/ per unit. It is essentially an across the counter job. A person who wants some document to be translated approaches the appellant and gets the work done by paying the prescribed fee. The appellants are not even aware for what Purpose the translated documents may be put to use. Some of the customers happened to be organizations or corporate companies by itself does not make the service as a business support service. The Statutory definition of business support service (BSS) in terms of Section 65 (104c) of the Finance Act, 1994 stipulates that services should be provided in relation to business or commerce and nature of such services are evaluation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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