2016 (10) TMI 187 - AT - Service Tax

Conducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada - Benefit of Notifications No. 9/2003-S.T., dated 20-6-2003 and No. 24/2004-S.T., dated 10-9-2004 - Held that - the contents of the Notifications namely 9/2003-S.T., dated 20-6-2003 and 24/2004-S.T., dated 10-9-2004 clearly cover the training course (commercial training/coaching) being conducted by the appellant, who are a vocational training institute as mentioned in the Explanation given in the subject notification. There cannot be any other interpretation of these notifications and the contents of these notifications clearly favour the appellant in case of the course (training/coaching) in question being conducted by them. - Decided in favour of appellant

Summary

Issues:
Benefit of Notifications No. 9/2003-S.T., dated 20-6-2003 and No. 24/2004-S.T., dated 10-9-2004 for vocational training course.

Analysis:
The appellant conducted vocational training on 'international travel and tourism' under the guidance of International Air Transport Association (IATA), Canada, with students aiming for employment in the Travel & Tourism Industry. The appellant claimed entitlement to the benefit of the mentioned notifications based on successful job placements of their students, referencing a Delhi High Court decision supporting a similar service provider. The appellant argued that the training course fell under the scope of the notifications.

The Revenue contended that the training course was not recognized under Indian law and questioned the employment outcomes of the candidates post-training. It was argued that since the course lacked recognition under Indian law, the appellant should not receive the exemption notification intended for such courses.

Upon review, the Tribunal found that the training course conducted by the appellant, a vocational training institute, aligned with the definitions provided in Notifications No. 9/2003-S.T. and No. 24/2004-S.T. The Tribunal emphasized that the notifications unambiguously covered the appellant's training/coaching services, providing no room for alternative interpretations. Consequently, the Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal with any necessary consequential relief.

In conclusion, the Tribunal determined that the appellant qualified for the benefit of the notifications in question due to the nature of the vocational training course they offered, as outlined in the notifications. The decision highlighted the clear alignment between the appellant's services and the criteria specified in the notifications, leading to a successful appeal outcome for the appellant.