9911796707
TMI Blog2014 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... it are exempt for the period 01.07.2003 to September, 2008". 2. The assessee in this case at the relevant time in 2003 was running courses which is to impart procedural and practical skill based training in areas such as export import management, retail management and merchandising. Concededly, these courses were not accredited or certified by any Central or State Government or statutory authority such as AICTE. The appellant - Service Tax Department issued a notice alleging that the respondent had not paid service tax for the relevant period even though the activities carried on by it are taxable service under Section 65 (zzc). 3. It appears that the Section 65 (zzc) was introduced w.e.f.1.7.2003 by the Finance Act, 2003. It was notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... originally stood when it was notified w.e.f. 1.7.2003 reads as follows: - (26) "commercial training or coaching" means any training or coaching provided by a commercial training or coaching centre; 6. It would be relevant to notice that concurrently with the introduction or levy of vocational institutions in 2003, the Government deemed it fit to exempt that activity almost simultaneously by the Notification dated 20.6.2003. The only condition that Notification attached was that it would be enforced till 29.2.2003; in all other particulars it was nearly identical with the exemption Notification of 10.9.2004 quoted in the preceding portion of this judgment. On 4.2.2004 by a Notification No.1/2004 - ST, the period of validity of the previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." 7. Simultaneously, the Department also issued another Notification on 27.2.2010 amending the previous Notification of 10.9.2004 to the following effect: - "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.24/2004-Service Tax, dated the 10th September, 2004, published in the Gazette of India, Extraordinary, vide number G.S.R.598 (E), dated the 10th September, 2004, namely: - In the said Notification, in the Explanation, for (i) and the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Training Institute". He submits that so long as the trainees who achieve skills seek employment or undertake self employment directly after such training or coaching, then they are eligible for the benefit of the Notification. It is his submission that the training which is being granted to the trainee is only with an objective to find a vocation. The appellant is a training institute and providing coaching and training in business management and fashion technology, advertising, graphic design, media studies to the students. They are covered under the category of "Vocational Training or Coaching Services". The question in this appeal only pertains to the extension of benefit of Notification No.9/2003-S.T., dated 20.6.2003 and the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to have self employment directly after such training or coaching". The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term "vocational training institute" and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the appropriate authority would have designed such a condition in the original Notification of 2003 and Notification No.10 of 2004 which had been relied upon in this case. 12. For these reasons, this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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