TMI Blog2017 (12) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ke self-employment directly after such training or coaching - service tax not leviable - appeal dismissed - decided against Revenue. - Service Tax Appeal No.51418 -51421 of 2017-SM - A/58162-58165/2017-SM[BR] - Dated:- 20-11-2017 - Mr. (Dr.) Satish Chandra, President Shri Rachit Jain, Advocate for the Respondent-assessee Mr. (Dr.) Satish Chandra, President ORDER Per: (Dr.) Satish Chandra The present appeals are filed by the department against Order-in-Appeal No.183-187/ 2017 dated 27.04.2017. 2. The brief facts of the case are that, the appellant is a deemed university and providing commercial training and coaching services covered under the Finance Act, 1994. It has various branches throughout India. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful completion of education programmes conducted by the appellants. In our view, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organizations. On this factual matrix, we find that the decision of the Tribunal in the case of Ashu Export Promoters Pvt Ltd., (supra) which has been affirmed by the Hon ble High Court of Delhi is covering the issue in favour of the appellant. We reproduce the said ratio: 11. It is evident that the term vocational training institute included the commercial training or coaching centers which provide vocational coaching or training meant to impart skills to enable the trainees t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity assumed that the assessee is not entitled to exemption from the liability to Service Tax, as the assessee did not satisfy the requirement of a vocational training institute as defined in exemption Notification No.3/2010-S.T. 6. In our considered view, this assumption by Revenue and by the adjudicating authority is fallacious and misconceived. The power to grant exemption, in the nature of an executive exercise of power is under Section 93 of the Act. The provision authorises no grant retrospective exemption or to alter the scope of an extant exemption retrospectively. In this view of the matter, exemption Notification No.3/2010-S.T., dated 27-2-2010 can only have prospective effect and cannot alter the definition of the express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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