TMI Blog2023 (6) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... income of the appellant is not clear. We are therefore of the considered opinion that the matter requires to be remanded. The very same issue was considered by the Tribunal in the appellant's own case for the previous period from July 2003 to March 2008 in M/S. SRM INSTITUTE OF HOTEL MANAGEMENT VERSUS CCE ST, CHENNAI-III (VICE-VERSA) [ 2018 (4) TMI 1501 - CESTAT CHENNAI ] and the matter was remanded due to lack of clarity. We are not able to understand whether separate fees are collected from students for this course. The order is not clear as to the details of demand in regard to this course. The appellant has not been able to show as to what portion of the demand is covered by the fees collected for the course approved by the Industries Department. We find that this issue also requires to be remanded. Matter remanded to the adjudicating authority for denovo consideration - the appeal is allowed by way of remand. - Service Tax Appeal No.40051 of 2014 - FINAL ORDER No.40400/2023 - Dated:- 5-6-2023 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Mr. V. Prasanna Krishnan, Consultant For the Appellant Ms. K. Kom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rasanna Krishnan, Consultant appeared and argued the matter. It is submitted by the learned Consultant that the appellant, namely, SRM Institute of Hotel Management is a separate wing of SRM Arts and Science College, which is a unit of M/s. Valliammai Society, a registered non-profit society. The appellant made representation before the adjudicating authority that the appellant is not an identifiable entity for demand of service tax. The society is a charitable institution. The courses taught by SRM Arts Science College include courses in Hotel and Catering Management which is a course recognized by the University of Madras. The Arts Science College has an affiliation to the University of Madras and the said University confers degrees and diplomas to successful candidates passing from the college. Though these facts were presented before the adjudicating authority, these submissions have been totally ignored and the appellant, viz., SRM Institute of Hotel Management has been held as an independent entity imparting the course of Hotel and Catering Management which is factually wrong. 5. To support the above arguments, the learned Consultant has produced the copy of the certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR supported the finding in impugned order. 9. Heard both sides. 10. The demand has been raised under the category of commercial coaching and training services alleging that the appellant is imparting courses which are not approved and recognised by any University/Board. The relevant provisions have already been noticed in para 1 of this order. 11. It is the case of the appellant that they are not imparting the impugned Hotel and Catering Management course and that it is the Arts and Science College which is functioning under the aegis of Valliammai Society that is imparting the said course. It is also submitted that the Arts and Science College is affiliated to Madras University. The documents enclosed along with the appeal book show that the Bachelor degree in Hotel and Catering Management is awarded by the University of Madras. The appellant has also produced the attendance list of students, list of the students who passed which were forwarded to University. In page 152 to 156 of the appeal book, the fees collected from the students for the B. SC., Hotel and Catering Management course is enclosed. 12. In para 4 of the Show Cause Notice dated 11.12.2012, the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of internship only. The facts as to how the demand has been raised on the income of the appellant is not clear. We are therefore of the considered opinion that the matter requires to be remanded. 14. The very same issue was considered by the Tribunal in the appellant's own case for the previous period from July 2003 to March 2008 vide Final Order No.40446-40447/2018 dated 04.01.2018 and the matter was remanded due to lack of clarity. The relevant discussions or as under: 7. In regard to demand made in respect of diploma course, the Ld. Consultant has submitted that the course being the vocational course, the appellants are eligible for exemption as per the Notification No. 9/2003. Relevant portion of the Notification is reproduced as under:- N otification No. 9/2003 Service Tax dated 20.06.2003 In exercise of the powers conferred by 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, 1. a vocational training institute; 2. a computer training inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to the period which is before 2010. While we hold that the appellants are engaged in providing Commercial Training or Coaching, the courses offered are of such nature which is recognized ad vocational courses in a particular area of specialization. It is also a fact that these are not academic courses like PGDM/MBA which were examined by the Tribunal in Great Lakes Institute of Management Ltd. 2013 (32) STR 305 (Tri.-LB) and Sadhana Educational People Dev. Services Ltd. 2014 (33) STR 575 (Tri.-Mum.). The Ld. AR relied on these decisions. 7. The scope of term vocational training institute which is redefined only in 2010. On plain reading of exemption it is seen that those courses which provide such skills to the trainee to seek employment directly after such training or coaching shall be excluded from tax liability. We are of the considered opinion that the present courses are covered by such exemption in the said notification. We also note that the amendment carried out by Notification 3/2010 is clearly prospective as explained in the budget papers for the year 2010-11. Even otherwise, we note that the courses cannot be considered equivalent to a general academic c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 UNIT 20 4 Front office and hotel operational management 1 UNIT 20 5 House keeping management 1 UNIT 1. Permission is granted to Admit the trainees under 20% of Engineering Trades, 10% for Non engineering trades e.g., Catering trades etc., for one unit. Accordingly permission is granted to allow 4 (20+4) extra trainees for Engineering trades and 2 (20+2) extra Trainees for Non Engineering Trades. 15. We are not able to understand whether separate fees are collected from students for this course. The order is not clear as to the details of demand in regard to this course. The appellant has not been able to show as to what portion of the demand is covered by the fees collected for the course approved by the Industries Department. We find that this issue also requires to be remanded. 16. From the above discussions, we set aside the impugned order and remand the matter to the adjudicating authority for denovo consideration. The appellant shall be given sufficient opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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