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TMI Blog2013 (12) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... ectively. Vocational Training Institute as defined by Notification No.24/2004 dated 10/09/2004 contains no such restrictive definition which requires affiliation to National Council for Vocational Training or the requirement of offering courses in designated trades as notified under the Apprentices Act, 1961, by an Industrial Training Institute or an Industrial Training Centre. It is impermissible for an authority conferred with the power to enforce provisions of the Act, to interpret the Act or exemption Notifications issued thereunder, by resorting to assumptions impermissible in law. For the aforesaid reason, the adjudication order is fallacious and unsustainable. It is accordingly quashed - Decided against assessee. - ST/546/12 - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined in the subsequent Notification No.3/10-ST, the benefit of exemption was unavailable. 3. Since the admitted case of the assessee and the Revenue as well is that the assessee is a commercial training and coaching centre, we are not required to go into this issue as such. Notification No.24/2004-ST dated 10/09/2004 was issued by the Central Government under Section 93 of the Finance Act, 1994, (the Act) exempting taxable services provided in relation to commercial training or coaching , inter-alia, by a vocational training institute to any other person, from the whole of service tax leviable under Section 66 of the Act. This notification defined the expression vocational training institute as meaning a commercial training or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption or to alter the scope of an extant exemption retrospectively. In this view of the matter, exemption Notification No.3/2010-ST dated 27/02/2010 can only have prospective effect and cannot alter the definition of the expression vocational training institute retrospectively. Vocational Training Institute as defined by Notification No.24/2004 dated 10/09/2004 contains no such restrictive definition which requires affiliation to National Council for Vocational Training or the requirement of offering courses in designated trades as notified under the Apprentices Act, 1961, by an Industrial Training Institute or an Industrial Training Centre. It is impermissible for an authority conferred with the power to enforce provisions of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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