TMI Blog2018 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ich include personality development course, English speaking course and human resource development course? - Held that:- The Tribunal in the case of C.S. Natarajan [2018 (6) TMI 792 - CESTAT CHENNAI] has considered identical facts wherein it has been held that the said courses would fall under the category of vocational training course - the demand in respect of ‘Commercial Training or Coaching Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietor is engaged in the business of conducting training / coaching programme on personality development as well as English speaking course. On scrutiny of records, it was noticed that the appellant was not discharging service tax under the category of Commercial Training or Coaching Service . Department was of the view that the said activity falls under Commercial Training or Coaching Service . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the participants so as to provide them get job or undertake self-employment and therefore would fall under the exemption Notification 9/2003 dated 20.6.2003 being vocational course. He relied upon the decision in the case of C.S. Natarajan Ors. Vs. Commissioner of Service Tax, Chennai vide Final Order No. 40978 to 40983/2018. He submitted that the Tribunal has relied upon the decision in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under Commercial Training or Coaching Service for the courses which include personality development course, English speaking course and human resource development course. The Tribunal in the case of C.S. Natarajan (supra) has considered identical facts wherein it has been held that the said courses would fall under the category of vocational training course. The Tribunal has followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of franchisee service requires to be waived. Ordered accordingly. 7. In the result, the impugned order is modified to the extent of setting aside the demand in respect of Commercial Training or Coaching Service and the penalty imposed in respect of franchisee service without disturbing the demand or interest in respect of franchisee service. The appeal is partly allowed in the above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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