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TMI Blog2013 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... tre (which the appellant admittedly is, even according to Revenue) which provides vocational coaching or training that imparts skills which would enable the trainee to seek employment or undertake self-employment, directly after such training or coaching & does not require establishment of the fact whether one or some or all of the students of the assessee institute have obtained employment or have pursued self-employment after conclusion of the course of instruction. Thus exemption benefit allowed - In favour of assessee. - Appeal No. 2183 of 2012 - Final Order No. 56142/2013(PB) - Dated:- 17-4-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Krishna Kant, Advocate For the Respondent: Shri Amresh Jain, D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 20.6.2003 taxable services provided in relation to commercial training or coaching, inter alia by a vocational training institute has been exempted from the whole of the service tax leviable thereon under Section 66(2) of the Act. By a subsequent Notification dated 10.9.2004, exemption for taxable services provided in relation to commercial training or coaching by a computer training institute was deleted. Both Notifications defined vocational training institute as meaning a commercial training or coaching centre which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 4. The adjudicating authority denied the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... areas already enumerated which include imparting of skills in areas relevant to journalism, print or audio visual and documentary film making. The exemption Notification merely requires that to be eligible for such exemption the institution must be a commercial training or coaching centre (which the appellant admittedly is, even according to Revenue) which provides vocational coaching or training that imparts skills which would enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 6. Ld. DR Shri Jain would lay emphasis on the word directly which precedes the phrase after such training or coaching, to contend that absent evidence of self-employment or employment by the trainee after t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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