TMI Blog2019 (7) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... ls were dismissed on the question of maintainability itself, the doctrine of merger does not apply in this case. Merits of the case - refund claim - applicability of exemption notification - non-collection of service tax from the customers - time limitation for reversal of refund - HELD THAT:- The case law of Pasha Educational Training Inst. [ 2008 (12) TMI 80 - CESTAT, BANGALORE ] that the exemption Notifications No.9/2003-ST as well as Notification No.24/2004-ST are available to the coaching and training imparted by the appellant. On merits the appellants are eligible for the exemption Notification. Also, IRDA (Licensing of Insurance Agents) Regulation, 2000 require the specific practical training imparted by the appellant for anyone to work as an agent. Therefore, by undertaking the training one would be able to seek employment or become self-employed. The coaching/training imparted by the appellant is vocational training in terms of the exemption Notifications. Time Limitation - HELD THAT:- The appellant was not liable to pay Service Tax, but undisputedly they did so. The relevant period in the case is 19.12.2003 to 31.03.2006. The refund application was filed on 27.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the relevant period there was no provision for the department to file an appeal before Commissioner (Appeals). Such dismissal was upheld, on appeal by this Tribunal. 5. During the relevant period in respect of Service Tax matters, while the assessee could have filed an appeal before the Commissioner(Appeals), the department could not have. Instead, the Commissioner could have passed an order of revision revising any order passed by any officer subordinate to him. The relevant portion of the Finance Act namely Section 84 as stood during the relevant period is reproduced below:- Revision of orders by the Commissioner of Central Excise. 84.(1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter in which an adjudicating authority subordinate to him has passed any decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit. (2) No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard. (3) The Commissioner of Central Excise shall comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- 5. Practical Training . --- (1) The applicant shall have completed from an approved institution, at least, one hundred hours practical training in life or general insurance business, as the case may be, which may be spread over three to four weeks, where such applicant is seeking licence for the first time to act as insurance agent. Provided that the applicant shall have completed from an approved institution, at least, one hundred fifty hours practical training in life and general insurance business, which may be spread over six to eight weeks, where such applicant is seeking licence for the first time to act as a composite insurance agent. They are an approved institution which fact has not been disputed by the Revenue. The training which they impart enables the trainees to take up employment or under-take self-employment in this field. Therefore, the training is clearly covered by this exemption Notifications. He would rely upon the case Pasha Educational Training Inst. V. C.C.E. C. S.T. (A-II), Hyderabad [2009 (14) S.T.R. 481 (Tri.-Bang.) in which the exact issue was decided by the Tribunal and it was held that the coaching for insurance trainee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was not entitled to the exemption Notification and secondly on the ground that they have voluntarily paid the Service Tax and had been proven that they did not collect the Service Tax amount from their clients. Thirdly, he also reversed the refund which was sanctioned by the Deputy Commissioner on the ground that the refund claim was filed beyond the period of one year prescribed under section 11B of the Central Excise Act as made applicable to the Service Tax. Any refund claim filed beyond the period of one year could not have been sanctioned. 14. On the first question of admissibility of the exemption Notification to the services in question, we find that from the case law of Pasha Educational Training Inst. (supra) that the exemption Notifications No.9/2003-ST as well as Notification No.24/2004-ST are available to the coaching and training imparted by the appellant. On merits the appellants are eligible for the exemption Notification. We also find that IRDA (Licensing of Insurance Agents) Regulation, 2000 require the specific practical training imparted by the appellant for anyone to work as an agent. Therefore, by undertaking the training one would be able to seek emp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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