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TMI Blog2018 (8) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant are providing the service of Commercial Training and Coaching Centre contained in Section 65 (105) of the Finance Act, 1994, in respect of certificate or degree courses, therefore, they are liable to pay service tax. 2. Shri Jigar Shah Ld. Counsel appearing on behalf of the appellant made various submissions. He submits that the M/s ICFAI is university recognized with the concerned of State Government, therefore, they are providing the certificate or degrees in the capacity of M/s ICFAI University, therefore, their service in not covered under 'Commercial Training and Coaching Centre'. He further submits that their courses for which the certificate or degrees provided is for enabling the student for obtaining the job in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the denovo adjudication in paragraph No 8 has correctly brought out the limited demands by the Tribunal in the second final order and has proceeded to decide the issue. 6. The adjudicating authority in the order-in-original has held against the appellant for denying the benefit of Notification No. 9/2003-ST and 24/2004 only on the ground that appellant is not a vocational training institute. According to the term vocational training institute does not include various educational programmes conducted by the appellant in the field of management, finance, banking, insurance, accounts law etc. and the exemption notification has to be construed strictly for claiming the benefit of exemption; that definition of the word (skill) as per busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification, - (i) "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; (ii) "computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware; (iii) "recreational training institute" means a commercial training or coaching centre which provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is nobody's case in all these appeals that for completion of the educational programmes conducted by the appellants, students are employed either directly by the employers or can seek self-employment. We find that in support of such a claim, appellants have enclosed a list of the students who were employed by various industries on successful completion of education programmes conducted by the appellants. In our view, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraphs. "5. Admittedly, the assessee is neither an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training nor is offering courses in designated trades as notified under the Apprentices Act, 1961. The issue therefore is whether the petitioner which is admittedly vocational training institute and satisfies the criteria for exemption under Notification No. 24/2004-S.T., is yet disentitled to the benefit of the exemption. The adjudicating authority assumed that the assessee is not entitled to exemption from the liability to Service Tax, as the assessee did not satisfy the requirement of a vocational training institute as defined in exemption Notification No. 3/2010-S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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