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TMI Blog2015 (10) TMI 2408X X X X Extracts X X X X X X X X Extracts X X X X ..... ision made in case of Doon Institute of Information [2014 (4) TMI 253 - UTTARAKHAND HIGH COURT] followed – Decided in favour of assessee. - Appeal No. ST/129/09 - - - Dated:- 18-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri S.S. Gupta, C.A. For the Respondent : Shri K.S. Mishra, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. 26/PIII/STC/COMMR/2008 dated 31.3.2009. 2. The relevant facts that arise for consideration are during the period 01.07.2003 to 31.03.2006 it was alleged that the appellant herein is conducting fifteen courses in their educational institutes. Revenue entertained a belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Notification 9/2003 as to vocational training. He would rely upon the judgement of the Hon ble High Court of Delhi in the case of Ashu Exports 2014 (34) STR 161 (Del), the judgement of the Hon ble High Court of Uttarakhand in the case of Doon Institute of Information 2014 (35) STR 711 and also on the decision of the Tribunal in the case of Pasha Educational Training Institute 2009 (14) STR 481 (Tri. Bang). It is his submission that the benefit of Notification 9/2003 is wrongly denied as vocational training institutes would cover the courses conducted by the appellant as these courses entail the students to seek employment or to undertake self-employment. He would also submit that the demands are hit by limitation as the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of commercial training or coaching centres in respect of various courses conducted by the appellant as mentioned in para 2 above. We find that there is no dispute as to the fact that the appellant is conducting the courses as mentioned herein above in paragraph No.2 and also on successful completion of the courses, issues certificates to the students. It is also undisputed that the certificates which are issued by the appellant on completion of the courses are produced for the purposes of employment or self employment. On such a background it needs to be considered whether the appellant is entitled for exemption as claimed by them under Notification 9/2003-ST as amended. We reproduce the relevant portion of the said No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption was accorded to vocational training institutes. Vocational training institutes had been defined by the Notification. It said that a vocational training institute shall mean a commercial training of coaching center, which provides vocational training or coaching that imparts skill to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. In absence of statutory definition, we have to proceed on the basis of the ordinary meaning of the word vocational: which means relating to an occupation of employment; directed at a particular occupation and its skills . It cannot be questioned that skill pertaining to computer software and hardware is required to be acquired and, at the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only skill requiring low levels of education is not correct. They have produced copy of Chapter 5 dealing with Skill development and Training Para 5.4 and 5.39 are particularly relevant. These are reproduced below: 5.4 In India, skill acquisition takes place through two basic structural streams a small formal one and a large informal one. The formal structure includes (i) higher technical education imparted through professional colleges (ii) vocational education in schools at the post-secondary stage (iii) technical training in specialized institutions and (iv) apprenticeship training. A number of agencies impart vocational education/training at various levels. Higher professional and technical education, primarily in the areas of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advertising, Graphic Design, Media Studies. The Tribunal decided that such training was vocational training It can be seen from the reproduced ratio of the Lordships, the issue is now squarely covered in favour of the appellant. 6.4 As regards the reliance placed by learned D.R. on the decision of the Tribunal, we find that the Hon ble High Court of Delhi has specifically considered the judgement of Sadhana Educational People Dev. Services Ltd. (supra) and further it has to be noted that the judgement of the High Court are binding on the Tribunal and needs to be followed in preference to Tribunal s order.. 6.5 The Revenue s case by relying upon the judgement of the Tribunal will not carry the case any further in view of the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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