9911796707
TMI Blog2018 (6) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016 - FINAL ORDER No. 40978-40983/2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... lved ST demanded (Rs.) 1. C.S.Natarajan ST/41005/2013 April 2004 to June 2009 10,74,868 2. Ranjana Bagry ST/41061/2013 April 2004 to June 2009 3,65,193 3. Aruna R. Krishnan ST/41931/2016 April 2004 to July 2009 22,80,008 4. Aruna R. Krishnan ST/41932/2016 Aug 2009 to March 2010 1,25,663 5. D. Sankar ST/41510/2016 April 2004 to June 2009 6,49,240 6. D. Sankar ST/41511/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the Tribunal in the said case had held that a English speaking course cannot be considered as vocational training course. It is also pointed out that after 2011, Notification No.DGE & T-19(4)/2011-CD-Pt dated 19.06.2013 issued by Government of India has given the list of vocational courses that would qualify as 'vocational training course' eligible for exemption; that the course conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.24/2004-ST dt. 10.09.2004 is reproduced as under : "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - (a) a vocational training institute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the English speaking course conducted by the assessee therein was only for two weeks which, according to our opinion, has been taken into consideration for holding that such course does not fall within the category of "Vocational Training Course". Further, in the case of Mariya Computer Systems, the aforecited case law relied upon by Ld. A.R has been distinguished by the Tribunal. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
