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TMI Blog2014 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial training or coaching centers which provide vocational coaching or training meant to “impart skills to enable the trainees to seek employment 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It appears that the Section 65 (zzc) was introduced w.e.f.1.7.2003 by the Finance Act, 2003. It was notified to come into force w.e.f.1.7.2003 by a Notification No.7/2003 dated 20.6.2003. The assessee relied upon an earlier Notification, i.e., no.9/2003 as well as the subsequent Notification no.10/2004 to contend that its Institution was not covered by the section. However, the adjudicating authority confirmed the demand upon the assessee. It, therefore, approached the Tribunal which relied upon its previous judgment in Wigan Leigh College (India) Ltd. v. Joint Commissioner, S.T., Hyderabad, 2007 (8) TMI 61 (CESTAT). 4. Counsel for the Revenue contends that the impugned judgment of the Tribunal following Wigan Leigh and distinguish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceding portion of this judgment. On 4.2.2004 by a Notification No.1/2004 - ST, the period of validity of the previous Notification was extended to 30.6.2004. It was in these circumstances that on 10.9.2004 exemption Notification No.24/2004- ST relied upon by the assessee was brought into force. We may also notice that subsequently in 2010 by a Notification, the following Explanation was substituted in place of the Explanation that existed earlier: - Notification: 3/2010-S.T. dated 27-Feb-2010 Commercial Training or Coaching service - Exemption Notification No.24/2004-S.T., amended 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 satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber G.S.R.598 (E), dated the 10th September, 2004, namely: - In the said Notification, in the Explanation, for (i) and the definition against it, the following item shall be substituted, namely : - (i) vocational training institute means an Industrial Training Institute or an 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). 2. This notification shall come into force on and from the date of its publication in the Gazette of India. 8. It is evident from the above narration that the levy was sought to be introduced for the first time w.e.f. 1.7.2003. Simultaneously, vocational training institutes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 Commissioner (A) has given a narrow interpretation to deny the benefit solely on the ground that the assessee are not registered with AICTE as a Vocational Institute . He submits that the order is not legal and proper. 10. The Tribunal noticing the specific term of what is meant by vocational training institute, i.e., computer training institute or recreation training institute or a coaching centre, was of the opinion that so long as the broad nature of the activity is to impart skills to enable the beneficiaries to seek employment or undertake self employment directly, the conditions were satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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