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TMI Blog2015 (5) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of "Commercial Training & Coaching" service as envisaged under Section 65(27) of the Finance Act, 1994. We find the period involved in this case is April 2008 to March 2009. The Adjudicating Authority after following the due process of law confirmed the demands raised against the respondent assessee holding that the curriculum which has been put forth by the respondent assessee will be covered under the category of "Commercial Training & Coaching" service and not eligible for availing the benefit of Notification 24/04-ST dated 10.09.2004 as amended by Notification 3/10 dated 27.02.2010. 4. On appeal, the first appellate authority after considering the submission made before him has after considering the facts of the case, came to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Executing (Accounts & Finance), Manager Operations, Accounts Executive, Audit Executive Assistant, Back Office Asst etc. Further, the student can opt to practice as independent accountants maintaining books of accounts of small business houses on contract basis and or decide to practice as Income Tax or Sales Tax/Vat practitioners. "The nature and scope of the course is designed with the object of providing employment to the students and / or enabling the students to undertake self-employment directly, after such training in the field of accounts and taxation, which establishes that their institute fulfilled the erstwhile criteria of a vocational training institute. Hence, the appellants are entitled to exemption under the category voca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, findings of the first appellate authority as factual matrix are uncontested and are to be held as correct. 10. Ld. Departmental Representative had placed relied on the judgment of the Tribunal in the case of Sadhana Educational & People Dev. Services Ltd. (supra) to canvas the argument that the said judgment was considering the very same issue and has held what is vocational training as per Technician Vocational Apprentices under the Apprentices (Amendment) Act, 1961. He would submit that after examining the engineering and non-engineering training, the bench held that the benefit of Notification 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent) Act. Accordingly, we hold that in fact the judgment of the Tribunal in the case of Sadhana Educational & People Dev. Services Ltd. (supra) supports the case of the respondent assessee in this appeal. 13. We find that the reliance placed by the Departmental Representative on the decision of the Tribunal in the case of Prof. Ulhas Vasant Bapat (supra) would also not carry the case of the Revenue any further as in that case the issue w as regarding the coaching the students in English language. In the case in hand, the factual findings as recorded by the first appellate authority (hereinabove reproduced by us) are not contested or contraverted by the Revenue. 14. In view of the foregoing, we hold that the appeal is devoid of merits and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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