9911796707
TMI Blog2014 (9) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of Rs. 86 crore approximately, apart from interest and penalties as specified in the order. The assessed tax liability arises on the premise that the petitioner had provided the taxable 'commercial training or coaching' service defined in Section 65(27) read with Section 65(105)(zzc) of the Finance Act, 1994 during the period 1-7-2003 to 31-3-2007. 2. For the period 1-7-2003 to 31-3-2007 proceedings were earlier initiated culminating in an adjudication order which was appealed against before this Tribunal and by Final Order dated 31-7-2012 [2013 (30) S.T.R. 273 (Tri.-Bang.)] in a batch of appeals, we set aside and remitted the assessment order impugned therein for determination de novo. It requires to be noticed that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, which was the subject-matter of the final order dated 31-7-2012, referred to supra. The alternate contention of the petitioner is that qua exemption Notifications No. 9/2003-S.T. and 24/2004-S.T., dated 20-6-2003 and 10-9-2004 respectively, since the petitioner imparts vocational courses as part of its academic endeavour and these courses are exempted from the liability to Service Tax by these exemption notifications issued by the Government of India, in purported exercise of its power under Section 93(1) of the Act, there is no liability to service tax. Exemption Notification No. 9/2003-S.T. and the complementary Notification No. 24/2004-S.T. exempt taxable services provided by a vocational training institute in relation to comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... institute'. The expression "vocational training institute" is defined in the exemption notifications referred to above. It is not in dispute that the power of the Central Government to exempt from the levy and collection of Service Tax qua the conferred power under Section 93(1), is practically untravelled. In granting such exemption the Government has defined vocational training institute on several parameters. Firstly, in terms of the provider of the defined taxable service namely, as a commercial training or coaching centre; secondly, in terms of the service provided, i.e. provision of vocational coaching or training; and thirdly, in terms of the service which is exempted, by stating that vocational coaching or training is activity whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Apprentices Act, 1961. On this dynamics of the exemption regime post 27-2-2010, the petitioner falls outside the purview of the exempted categories of taxable services falling within Sections 65(26) and 65(27) read with Section 65(105)(zzc). 8. On this prima facie analysis, the petitioner is liable to remit the Service Tax for services provided on and from 27-2-2010, on the consideration received therefor. 9. Learned counsel for the petitioner fairly states that Service Tax liability on services provided and the consideration received therefor for the period subsequent to 27-2-2010 would be approximately Rs. 33.33 crore, of which Rs. 3.61 crore has already been remitted. The balance liability therefore for this peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
