TMI Blog2018 (4) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case imparting the foreign languages is at par with the training in English language - the judgement squarely applies to the present case - demand do not sustain - appeal dismissed - decided against Revenue. - ST/89307/2014 - A/85961/2018 - Dated:- 11-4-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Vivek Dwivedi, Assistant Commissioner (AR), for appellant Shri M.V. Goswami, Consultant, for respondent ORDER Per: Ramesh Nair The issue involved in the present case is that whether the commercial training or coaching centre provides training and coaching of foreign languages such as French, German, Japanese, Spanish etc. falls under vocational training and consequently e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Anurag Soni (supra) and Innovative Training Place (P) Ltd. (supra) in which the Tribunal held that the said training is covered under vocational training, hence exempted. The orders of the Tribunal are reproduced below:- Anurag Soni 5. Notifications No. 9/2003 and 24/2004 exempts vocational training institutes from payment of Service Tax under tax entry commercial training or coaching . Vocational Training Institute 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noted here that for the period when no exemption notification was available, the appellants liability is not in dispute. Innovative Training 2. We have heard Shri A.K. Batra, learned Consultant for the appellant and Ms. Neha Garg, learned AR for Revenue. We have also perused the appeal records. The dispute in the present appeal relates to the liability of the appellant to pay service tax on the consideration received for providing coaching/training in English language. Section 65(26) of the Finance Act, 1994 defines commercial training and coaching means any training or coaching provided by commercial training or coaching centre. Section 65(27) states that commercial training or coaching centre means any institute or establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 of the Board which clarified that among other things foreign language institute would not be chargeable to service tax. The Board was clarifying the scope of vocational coaching and training. We find that the lower authorities have mis-directing themselves into the analysis of whether or not English is a foreign language. We find that such analysis or conclusion thereafter is of no relevance to decide the status of an institute as vocational training institute. 4. The lower authorities also found that general improvement in communication skills in English does not by itself provide directly employment opportunity to the trainee. We find a sweeping general assertion of such nature is not proper. 5. We have examined the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in Prof. Ulhas Vasant Bapat v. CCE, Pune-III reported in 2013- TIOL-1510-CESTAT-MUM. We note in the said decision, the Tribunal held against the eligibility of appellant for exemption under the above notifications. It was recorded that the appellants conducted only a two weeks course which will only improve their skills. The Tribunal observed that when the candidate was trained in English language for years together both in school and colleges, the appellant coaching centre cannot provide training in two weeks to make the candidate employable. Further, the Tribunal also referred to the various fields listed by National Counsel for Vocational Training, Ministry of Labour and Employment to justify the denial of exemption to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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