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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 ..... belief that the courses conducted by the appellant would be liable for service tax under the category of 'commercial training or coaching centres'. Accordingly, show cause notice was issued demanding service tax liability from the appellant by invoking extended period. Appellant contested the show cause notice before the adjudicating authority on the ground that they are charitable institution and the courses conducted by them are of vocational in nature hence eligible for the benefit of Notification No.9/2003-ST as amended. They have also contested the show cause notice on limitation as there was a consistent view held by the Tribunal that service tax is not payable by commercial training or coaching centres if they are not commercial orga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice is issued by invoking extended period of limitation and the appellant had entertained a belief that thy are not a commercial organization but a charitable institution. 4. Learned D.R. on the other hand would submit that the stand of the appellant is totally incorrect as there is nothing on record to show that after completing the training in the subjects, the students would get employment or self-employed. He would submit that the definition of vocation training as read by the learned C.A. had undergone a change by Notification No.3/2010-ST dated 27.7.2010 which mandated that vocational training should be conducted by an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification:- "(i) 'vocational training institute' means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;" 6.1 It can be seen from the above reproduced portion of notification that exemption is granted to those services provided by Commercial Training or Coaching Institutes if they impart skills to enable the trainee to seek employment or undertake self-employment. 6.2 The Hon'ble High Court of Uttarakhand in the case of Doon Institute of Information (supra) was considering the very same notification as amended by Notification 24/2004-ST wherein the Lordship has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be disputed that once such a skill is acquired, it throws open the door of an occupation relating to computer software and hardware, which entails employment or self-employment. Inasmuch as nothing was mentioned in the Notification dated 10th September, 2004 as regards computer training institutes, it cannot be said that the 10th September, 2004 Notification made any distinction in between a vocational training institute and a computer training institute as was made on 20th June, 2003. In that background, we find that the Tribunal cannot be said to have erred by holding out that the respondent assessee was a vocational training institute, but we make it clear that it was so in terms of the Notification dated 10th September, 2004 until ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... education, engineering and technology, and medicine is imparted through various professional institutions." "5.39. On the services side ten High Growth sectors have been identified separately, viz. (i) Its or software services sector (ii) ITES-BPO services (ii) tourism hospitality and travel trade (iv) transportation/logistics/warehousing and packaging (v) organized retail (vi) real estate services (vii) media, entertainment, broadcasting, content creation, animation (viii) healthcare services (ix) banking/insurance and finance (x) education/skill development services. Mission will engage with each of these sectors." 9. The appellants also rely on the Implementation Manual for Skill Development Initiative Scheme (SDIS) published ..... X X X X Extracts X X X X X X X X Extracts X X X X
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