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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 ..... the category of Finance Executive in Non-engineering trades as notified by the Apprentices (Amendment) Act. Accordingly, we hold that in fact the judgment of the Tribunal in the case of Sadhana Educational & People Dev. Services Ltd. (2013 (12) TMI 735 - CESTAT MUMBAI) supports the case of the respondent. - Decided against Revenue. - Appeal No. ST/687/10-Mum ST/CO/09/12 - Final Order Nos. A/1095-1096/2015-WZB/STB - Dated:- 1-5-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri K S Mishra, Addl. Comm. (AR) For the Respondent : Shri Kapil Hirani, CA ORDER Per: M V Ravindran: This appeal is preferred by the Revenue against Order-in-Appeal No. SR/295 /NGP / 2010 dated 20.09.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no. 107/01/09-ST dated 28.01.2009 and reads the same. He would rely the judgment of this Tribunal in Sadhana Educational People Dev. Services Ltd. vs. CCE 2014 (33) STR 575 (Tri-Mum) and Prof. Ulhas Vasant Bapat vs. CCE - ST/330/05 and read extensively from the said judgments. 7. Ld. CA reiterated the impugned order. 8. We find that the submissions put forth by the ld. Departmental Representative and the grounds of appeal as taken by the department are not in consonance with the factual matrix as has been considered by the first appellate authority. The first appellate authority while considering the entire issue, during the relevant period in question, recorded the following finding: 11. The aforesaid curriculum imparts skill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is not justified. 12. The answer to the question as to whether the training by the Appellant enables the trainee to seek employment or undertake self-employment directly alter such training of coaching is in the affirmative as the department has not disputed that the trainees after having been trained can not seek employment directly. On the contrary, the appellant has furnished specimen declarations of their students getting satisfactory job placement. It is important to note that only in cases where trainees can seek employment directly after the training can the institute be considered to be covered by the exemption. This view is supported by the following decisions of Hon'ble Authority for Advance Rulings and CESTAT. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Subsequently in para 7 after reproducing the Engineering and Non-engineering trades, the bench held as under:- The nearest Trade is Human Resource Executive, Marketing Executive, Finance Executive. These trades are in very narrow compass compared to MBA course being conducted by the appellant. Even the level as name Executive suggest is elementary. Under the circumstances, we do not consider the course conducted by appellant can be considered as Vocational Course within the scope of Notification no. 24/2004-ST, dated 10.09.2004. Accordingly, we hold that service provided by the appellants are not eligible for the benefit of Notification no. 24/2004-S.T. dated 10.09.2004. 12. We find that the training imparted by the respondent he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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