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TMI Blog2018 (7) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ovindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant who is a proprietor 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 Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse, personality development course and human resource development course is aimed at improving the skills of 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 vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard both sides. 5. The main issue for consideration is whether the appellant is liable to pay 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we are of the view that by invoking section 80 of the Finance Act, 1994, the penalty imposed in respect 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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