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TMI Blog2013 (10) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... mparted or achieved by undergoing training for a mere two weeks. Thus, the whole claim of the appellant lacks credibility and conviction. If the apex body dealing with vocational training, National Council for Vocational Training, in India itself does not consider training in languages as vocational training, it is not conceivable how training in languages can be treated as a vocational training for the purpose of Notification no. 9/2003-ST or it's successor Notification no. 24/2004. The clarification issued by the Board also would not matter as the taxability is determined not by the Circulars or notifications, but by the provisions of law - Following decision of UNION OF INDIA Versus WOOD PAPERS LTD. [1990 (4) TMI 55 - SUPREME COURT OF IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority after considering the submissions made, held that 'training and coaching given for spoken English' is not vocational training and, therefore, the benefit of Notification no. 9/2003-ST would not apply. Accordingly, the appeal was rejected. Aggrieved of the same, the appellant is before us. 3. Learned Counsel for the appellant makes the following submissions:- (i) It is his contention that English is a foreign language and as per Circular no. 50/8/2003-ST dated 20.06.2003, it has been clarified that foreign languages institutes would not be liable to Service Tax under Notification no. 9/2003-ST dated 20.06.2003. (ii) It is further submitted that a faculty of the appellant firm M/s Amol Bapat had conducted a One-day International ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification no. 9/2003-ST. 5. We have carefully considered the submissions made by both the sides. 5.1 Notification no. 9/2003-ST dated 20.06.2003 reads as follows:- "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, - (a) a vocational training institute; (b) a computer training institute; or (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification. The training should be such that it imparts skills to enable the trainee to seek employment or undertake self employment directly after such training or coaching. The course conducted by the appellant is a two-weeks course and as per the advertisement the said course enables the trainee to improve the pronunciation, accent, presentation skills, writing skills, telephone etiquette, group discussion training, interview techniques and so on. After undergoing this training for a period of two weeks, it is not understood how it can, in any way, improve the self employability of the trainee. Therefore, the only question that is left is whether the said training enables the trainees to seek employment after such training or coachin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning in India is the National Council for Vocational Training, which comes under the Ministry of Labour and Employment, Director General of Employment and Training. The said body has specified various trades which are considered for vocational training. The trades are broadly divided into two categories - Engineering Trade and Non-Engineering Trade. There are 79 trades specified in Engineering category for vocational training. Similarly, in respect of non-engineering trades, 62 areas have been identified for vocational training. Minimum educational qualifications have been prescribed for undergoing the training apart from duration of the training itself. The qualifications prescribed are either 8 th pass, 10 th pass or 12 th pass and durati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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