TMI Blog2018 (2) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... imparting training in foreign language will make the institute vocational training institute. Therefore, they are entitled for exemption under Notification No. 24/2004 ST dated 10.9.2004. Time limitation - Held that: - initially the appellant has registered and paid the service tax. But the Joint Commissioner vide order dated 5.10.2005 has observed that the activity undertaken by the appellant is not taxable - extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.50761 of 2014 - FINAL ORDER NO.50549 /2018 - Dated:- 6-2-2018 - Shri Ashok Jindal, Member (Judicial) And Mr. B Ravichandran, Member (Technical) Shri Tarun Gulati Shri Kishore Kunal, Advocates for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Language classes for a long time in India. Admittedly, French is one of the influential language in the world, being an official Language in 41 countries. Ability to speak French will certainly provide job opportunity in various sectors like hospitality, tourism, corporate connected to French speaking countries etc. The original authority upheld the tax liability with a simple reasoning that learning of French may only enhance the qualification of the trainees. He concluded that the same does not qualify as vocational training as defined in the Notification. We find we are not in agreement with such simplistic reasoning. The Original Authority listed the various objectives of leaning French. We have also perused the said list. Many respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable. In this connection we also referred to the decision of the Tribunal in Darshan English Classes - 2015 (39) STR 169 (Tri. Amd.) . 5. As the issue has already attained finality holding that imparting training in English, French, German, Spanish language by the appellant are entitled for exemption under notification No. 9/2003 ST dated 20.6.03 and notification No. 24/2004 dated 10.9.2004. Therefore the appellant is not liable to pay service tax. 6. We further take note of the fact that initially the appellant has registered and paid the service tax. But the Joint Commissioner vide order dated 5.10.2005 has observed that the activity undertaken by the appellant is not taxable. Therefore, we hold that extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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