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M/s. Rosalinds Mediretta Institutional Foundation Versus CST, New Delhi And Vice-Versa

2018 (1) TMI 1020 - CESTAT NEW DELHI

Commercial training or coaching centre Services - exemption under N/N. 24/2004-ST - appellant /assessee were conducting courses in International Hotel Management in collaboration with the Thames Valley University, UK - whole demand proceedings resulting in the two impugned orders cover two periods viz. prior and post 2008 - Held that: - for the period prior to 2008, the courses conducted by the appellant in collaboration with the Thames Valley University, UK in international hotel management is .....

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ourses results in the award of degree by a recognized university, they are not covered by the scope of “Commercial Training or Coaching Centre”. - Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeals Nos.55737 to 55740/2013, 58438/2013 (DB), Service Tax Appeal No.ST/56330/2013(DB) - Final Order No.50239-50244/2018 - Dated:- 18-1-2018 - Shri (Dr.) Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Ms. Gandheri Bhalla, Trustee for the par .....

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educational Trust running the institute in collaboration with the Thames Valley University, UK They were offering their students a 4 year BA (Hons) in International Hotel Management, involving both the academic and practical training in all aspects of hotel management. On completion of the course, the students were granted BA (Hons.) degree by the Thames Valley University, a recognized university under the law in UK. From 2008 onwards, the appellant/assessee stopped the above course and instead .....

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.2011 and 4 show cause notices were issued proposing demand of service tax along with penalties. The notices were adjudicated resulting in the issue of these two impugned orders. Except for holding that the demand for extended period is barred by limitation and a quantum of tax demanded is redetermined extending cum tax benefit in terms of Section 67(2), the Original Authority otherwise confirmed the tax demands and imposed penalties on the appellant. 3. Ld. Counsel for the appellant submitted a .....

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in terms of any law time being in force. Regarding the appeal by Revenue, he submitted that the Original Authority erred in dropping the demand for extended period. He submitted that the appellant/assessee did not disclose the particulars of training conducted by them and the demand confirmed should have covered all the periods. 5. We have heard ld. AR and perused the appeal records including the written submissions along with various case laws relied upon by the appellant/assessee. The whole d .....

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of hotel management and are squarely covered by the category of vocational courses. They claimed exemption for such courses conducted by vocational training institute in terms of Notification No.24/2004-ST. We note that the Original Authority recorded that the BA(Hons) degree in hotel management granted by the Thames Valley University is a professional qualification and the person cannot go for self-employment like a tailor, draftsman, etc. We note that the exemption notification no.24/2004-ST d .....

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d the scope of the exemption to cover development of skills in specified trades, which enables a person to earn his livelihood. The finding of the Original Authority is that BA (Hons) degree in hotel management is not a vocational course. We are not in agreement with such a summary conclusion. First of all, relied on the provisions of amending notification no.3/2010-ST dated 27.02.2010 to apply retrospectively the scope of meaning of vocational training institute. The same is not legally tenable .....

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self-employment. No such meaning can be imposed on the above statutory definition. The Tribunal in Wigan and Leigh College (India) Ltd. - 2012 (27) STR 377 (Tribunal) examined the scope of exemption provided under notification no.24/2004-ST. Dispelling the contention of the Revenue to the effect that training in areas like welding, carpeting, etc., where the level of education required is low only qualifies to be vocational training , the Tribunal held that there is no such restricted scope for .....

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nt/assessee for exemption under notification no.24/2004 on the ground that the course conducted by the appellant/assessee has resulted in professional degree awarded by a foreign university and the same is not a vocational course. It is not clear what is the basis of such conclusion. If the trainee can seek employment directly after such training or coaching, the institute providing such coaching shall fall under vocational training Institute . Admittedly, the course offered by the appellant is .....

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oaching . The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term vocational training institute and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the appropriate .....

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collaboration with the Thames Valley University, UK in international hotel management is covered by exemption notification no.24/2004. No service tax liability can be fastened on the appellant for this period. 8. Post 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, admittedly, a recogn .....

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