9911796707
TMI Blog2013 (12) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... t course. This cannot be considered as Vocational Course that imparts skill to enable the trainee to seek employment or self employment after the said course. Notification No. 24/2004-ST dated 10.9.2004 has been amended vide notification No. 3/2010-ST dated 27.2.2010, wherein the Explanation relating to Vocational Training Institute is replaced by new definition. As per new definition, Vocational Training Institute means as Industrial Training Institute or Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the apprentices Act, 1961 (52 of 1961). Though the said explanation was inserted in 2010, but indicates the scope of term vocational training in specific terms - Decided against assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... to or connected with a vocation or occupation and the term vocation means an occupation, business, profession or calling. Since the training provided by the Appellant pertains to Marketing, Finance, Human Resources Management, System Management and Manufacturing and Operations Management, it clearly is vocational since Marketing, Finance, Human Resources Management, Systems management and Manufacturing and Operations Management are all occupations, business, profession or calling. 2.2 Ld. Advocate further submitted that the Hon'ble Tribunal in the case of Ashu Export Promoters (P) Ltd. Vs. CST- 2012 (25) STR 359 has examined the scope of the term "Vocational" and held that the term "Vocational" means relating to an occupation or employment. The Tribunal has further held that when engagement in occupation or employment becomes outcome of vocational training, the benefit of the exemption would be available to such training. The courses conducted by the assessee in that were courses in Export-Import, Merchandising and Retail. The Tribunal rejected that vocational training would mean only training in skills like carpentry, smithy, making of gem and jewellery, etc. which are skills mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raining are considered as vocational. 2.6 Ld. advocate further stated the Tribunal has held that various courses such as BA in journalism, post graduate diploma courses in Print, television, online journalism, media management, business management, fashion technology, advertising, graphic design, media studies. Business, insurance and abacus training to teachers as vocational; as is evident from following case laws: (i) IILM Film & Media School Vs. CST 2013 (5) TMI 27 (ii) Wigan & Leigh College (I) Ltd. Vs. Jt. CST 2007 (8) STR 475 (iii) WLC College India Ltd. Vs.CST 2012 (27) STR 377 (iv) Pasha Educational Training Inst. Vs. CCE 2009 (14) STR 481 (v) K.K. Academy P. Ltd. Vs. CST 2011 (24) STR 702 In IILM Film & Media School Vs. CST-2013 (5) TMI 27, the Tribunal has also held that the exemption notification on true and fair construction merely requires that vocational coaching or training imparted must impart skills which enable the trainee to seek employment or undertake self-employment and it does not required 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n/post graduation or even Ph.D/Research program and all professional courses will become Vocational Centre. Vocational courses are very different from professional or academic courses. Ld. A.R. stated that in view of this position, appeal should be dismissed. 4. We have considered the rival submissions and given considerable thought to the issue. At the outset, we note that appellant is accepting that they are providing Commercial Coaching and Training Centre. The dispute is limited to whether appellant's service is eligible for exemption under notification No.24/2004-ST dated 10.9.2004. Notification No. 24/2004-ST dated 10.9.2004 read as under:- "In exercise of the powers conferred by sub-section (1) of 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; or (b) a recreational training institute, to any person, from the whole of the service tax leviable thereon under section 66 of the said Act. Explanation.- For the purposes of this notification,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... go courses in one of the five disciplines/area of specialization viz. Financial Management, Human Resources, Management Manufacturing and operations Management, and Systems Management. The first year course has three - Trimester. The course contents are as under,- Trimester-I 21 st June to 30 th Sept. 2005 Trimester-II 1 st Oct. 2005 - 10 th Jan 2006 Trimester-III 11 th Jan -25 th April 2006 Research Methodology Marketing Management-II Logistic & Supply Chain Management Marketing Management-I Marketing Research Corporate Finance People Management Cost & Management Accounting Management Information System Manufacturing Management Project Management Corporate & Business Laws Financial Analysis Operations Management Quality Systems Management Advanced Data Analysis using MS Excel Commercial Laws Sales & Distribution Management Operation Research Techniques Psychology & Organizational Behaviour Performance Management System Applied Statistics Systems Management SPSS Applications Enterprise Management -Case Studies Enterprise Mgt. - Case Studies System Analysis and Design Micro Economics SPSS Theory & Practical Strategic Business Management Case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for candidate who are already graduates, the two level are not same. In any case as elaborated in earlier paras the content of M.B.A. course is very wide. Just because few subjects (that also elementary level) of M.B.A. Course are different Designated Trades in the Apprentices Act does not make whole of M.B.A. Course as Vocational Course. We have also gone through the list of 70 trade in Engineering Discipline and 63 Trades in non-engineering discipline, referred in the Tribunal's order in the case of Prof. Ulhas V. Bapat (supra). List relating to engineering and non-engineering disciplines are as under: Norms for Engineering and Non-Engineering trades under Craftsmen Training Scheme (under semester pattern) These norms will come into force w.e.f. August 2013 session Sl. No. Name of the Trade Duration Unit Size Year/Months No. of Semester Educational Qualification 8 th passed 1 Carpenter 16 1 2 2 Foundry man 16 1 2 3 Mason (Building Constructor) 16 1 2 4 Mechanic (Tractor) 16 1 2 5 Mechanic Agricultural Machinery 16 2 4 6 Painter General 16 2 4 7 Plumber 16 1 2 8 Sanitary Hardware fitter 16 6 months 1 9 Sheet Metal Worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66 Physiotherapy Technician 16 1 2 67 Radiology Technician (Radio Diagnosis & Radiotherapy) 16 2 4 68 Mechanic Mining Machinery 20 2 4 69 Stone Mining Machine operator 20 1 2 70 Stone Processing Machine operator 20 1 2 Non Engineering Trades Sl. No. Name of the Trade Duration Unit Size Year/Months No. of Semester Educational Qualification 8 th passed 1 Embroidery and Needle Work 16 1 2 2 Cane Willow and Bamboo Work 16 1 2 3 Weaving of Silk and Woolen Fabrics 16 1 2 4 Weaving of Woolen Fabrics 16 1 2 5 Cutting & Sewing 16 1 2 6 Manufacture of Footwear 16 1 2 7 Old Age Care 16 06 months 1 8 Leather Goods Maker (new name Footwear Management) 16 1 2 Educational Qualification 10 th passed 9 Hair and Skin Care 16 1 2 10 Steward 16 1 2 11 Craftsman Food Production (General) 16 1 2 12 Craftsman Food Production (Vegetarian) 16 1 2 13 Computer Aided Embroidery & Needle work 16 6 months 1 14 Dress Making 16 1 2 15 Dairying 25 1 2 16 Baker and Confectioner 16 1 2 17 Driver Cum Mechanic (Light Motor Vehicle) 16 6 months 1 18 Dental Laboratory Equipment Technician 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-ST dated 10.9.2004. Accordingly, we hold that service provided by the appellants are not eligible for the benefit of Notification No. 24/04-ST dated 10.9.2004. 8. Learned Advocate for the appellant has quoted a catena of case laws listed earlier. We have gone through each of the cases. We find the facts of the present case are distinguishable as none of these cases cover a general M.B.A. program with content of the program as wide and academic as in the present case. We do not consider it necessary to discuss each of these cases here. 9. We also note that Notification No. 24/2004-ST dated 10.9.2004 has been amended vide notification No. 3/2010-ST dated 27.2.2010, wherein the Explanation relating to Vocational Training Institute is replaced by new definition. As per new definition, Vocational Training Institute means as Industrial Training Institute or Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the apprentices Act, 1961 (52 of 1961). Though the said explanation was inserted in 2010, but indicates the scope of term vocational training in specific terms. 10. In the result, appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
