TMI Blog2018 (8) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... educational programmes of the appellants are being selected for employment by various organisations, whereas the explanation as to what is vocational training institute indicates that the said exemption can 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. Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/177/2009-DB - A/11352/2018 - Dated:- 5-7-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For Appellant (s): Shri Jigar Shah, Advocate For Respondent (s): Shri S. N. Gohil, Supdt. (AR) ORDER Per: Mr. Ramesh Nair The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that in the appellant s own case for the same courses this Tribunal has already decided the issue in favour of the appellant which reported as M/s Institute of Chartered Financial Analysis of India vs. Commissioner of Service Tax, Bangalore 2017-TIOL-4063-CESTAT-HYD. 3. Shri S. N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 4. We have carefully considered the submission made by both sides and perused the records, we find that though the Ld. Counsel has made alternate submissions, we are of the view that the matter can be decided considering the submission regarding Commercial or Coaching Service provided by the appellant is vocational training. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against by the appellant before the Apex Court, there is no stay of the said order. Hence, in our view, raising the question before the Tribunal again on the same issue and praying that the second order of the Tribunal be set aside seems to be a prayer made before the wrong Forum. In view of this we reject the submissions made by the learned counsel on this point. 8. We take up the second point raised by the appellant as to availability of benefit of Notification No. 9/2003-ST dated 20th June 2003 and Notification No. 24/2004-ST in order to appreciate the correct position as to the eligibility to avail exemption Notification. The said Notifications are reproduced: [Notification No. 9/2003-S.T., dated 20-6-2003] In exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (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; or (b) a recreational training institute, to any person, from the whole of the service tax leviable thereon under 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 training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm vocational training institute included the commercial training or coaching centers which provide vocational coaching or training meant to impart skills to enable the trainees to seek employment or to have self employment directly after such training or coaching. The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term vocational training institute and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospectively. In this view of the matter, exemption Notification No. 3/2010-S.T., dated 27-2-2010 can only have prospective effect and cannot alter the definition of the expression vocational training institute retrospectively. Vocational Training Institute as defined by Notification No. 24/2004-S.T., dated 10-9-2004 contains no such restrictive definition which requires affiliation to National Council for Vocational Training or the requirement of offering courses in designated trades as notified under the Apprentices Act, 1961, by an Industrial Training Institute or an Industrial Training Centre. It is impermissible for an authority conferred with the power to enforce provisions of the Act, to interpret the Act or exemption Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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