9911796707
TMI Blog2013 (10) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-2003 w.e.f. 1-7-2003 Service Tax liability was created on Coaching Services. The fees collected and services rendered by the appellant up to 1-7-2003, does not attract Service Tax on coaching of English classes. For the period from 1-7-2003 there was full exemption to a “Vocational Training Institute” as per the N/N. 9/2003-S.T., dated 20-6-2003 which was to remain in force up to 29-2-2004 - a C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJ)/COMMR(A)/RP/RAJ, dated 15-9-2006 passed by the Commissioner (Appeals), Rajkot. Under this OIA, Commissioner (Appeals) has upheld the OIO dated 30-3-2006 confirming demand of ₹ 7,082/- and imposition of penalty of ₹ 14,000/- under Section 78 but set aside penalty of ₹ 7,000/- imposed under Section 76 of the Finance Act, 1994. The issue involved is that appellant has short pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the case records. The issue involved is chargeability of Service Tax on an amount of ₹ 88,575/- collected prior to 1-7-2003 for imparting coaching in English language. As per the facts narrated in OIA dated 18-9-2006 this fee amounts were collected as advance fees for the services rendered before as well as after 1-7-2003. As per C.B.E. C. Circular No. 65/14/2003-S.T., dated 5-11-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching; (ii) Computer Training Institute means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies. 5. In view of the above definition, a Coaching in English language can impart necessary skill in a trainee to enable him to seek employment or undertake self-employment. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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