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TMI Blog2019 (2) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... i M. Kannan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench The appellants have conducted professional training to individuals in the field of foreign trade for a consideration at Madurai, Coimbatore and Chennai. Department was of the view that the appellant's institute is not a vocational institute as the participants do not immediately qualify for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rendered professional training relating to various procedures and statutory compliances to be made in relation to export / import of goods in the field of foreign trade. The training course is designed in such a way that all procedures, statutory requirements, foreign trade policy of the Government, prospective industries and area of export / import etc. are made familiar to the participants. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) Commissioner of Service Tax Vs.. Ashu Exports Ltd. b. 2019 (20) GSTL 84 (Tri. Chennai) - M. Rajan Vs. Commissioner of Service Tax, Chennai c. 2012 (25) STR 359 (Tri. Del.) - Ashu Export Promoters Vs. Commissioner of Central Excise, Delhi d. 2007 (8) STR 475 (Tri. Bang.) - Wigan & Leigh Collage India Ltd. Vs. CST, Hyderabad. 3. On the other hand, ld. AR Ms. T. Usha Devi supported the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r se was mired in litigation during the entire period, we are of the view that the penalty will not be imposable even for the tax liability that may be reworked out for the period from1.7.2004 to 9.9.2004. So ordered. The impugned order is set aside and the appeal is partly allowed and partly remanded for the limited purpose as stated above.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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