TMI Blog2017 (2) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... itute” means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching - Admittedly, the appellants are engaged in providing coaching in English, French and German language skills. Training included improving the skills of pronunciation, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... English and other language coaching to students. The dispute in this case is relating to their entitlement of exemption from Service Tax available to vocational training institutes in terms of Notification No. 9/2003- ST and 24/2004 -ST. The original authority vide his order dated 10.6.2011, which was passed as per the directions of the Tribunal s Final Order. No. ST/08/2010-Cu dated 15.3.2010, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. They were imparting training in English language speaking which directly results in employment opportunity to the participants or helps them in self-employment. Impugned order fell in error in examining the status of English whether it is foreign or Indian language. Learned Counsel relies on the decision of Tribunal in the case of Darshan English Classes vs. CCE, Rajkot [2015 (39) STR 167 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporations/Institutions where improved particular skill in speaking is a required qualification. We are in agreement with the findings recorded by the original authority. The impugned order has at length examined the provisions of section 3(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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