2018 (9) TMI 827 - AT - Service Tax

Commercial coaching and training institute services - collecting an amount for teaching English language during the period 01.07.2003 to 08.09.2006 - Demand of Service Tax - Held that - Tribunal in identical st of facts in the case of Ulhas Vasant Bapat Vs CCE Pune 2013 (10) TMI 582 - CESTAT MUMBAI held that English teaching/ training does not amount to vocational training, accordingly held against the appellant therein - appeal dismissed - decided against appellant.

Summary

The appeal was filed against order-in-original No. 20/2009-ST for demanding service tax for teaching English language. The Tribunal confirmed the demands raised by the Commissioner and imposed penalties based on previous rulings. The appeal was rejected as English teaching was not considered vocational training.