9911796707
TMI Blog2017 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... supports the case of the appellant that translation is one of the gainful employment that can be availed by the trainee of the institute - Accordingly, the exemption claimed by the appellant is available to them and the reasoning for rejecting the claim as recorded in the original order is not sustainable. Club or Association Services - Held that: - the tax liability under the same has been set aside by the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. [2012 (6) TMI 636 - Jharkhand High Court] - demand set aside. Business Support Services - Held that: - the appellants are not even aware of the purposes and are not only dealing with business entities, they were translating documents for various individuals also. No t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation work. Proceedings were Initiated against the appellant for non-payment of service tax under four categories of services, namely, 1) Commercial Training or Coaching Services, 2) Club or Association Services, 3) Business Support Services, 4) Renting of Immovable Property Services. The period involved is 2008-2009 and 2009-2010. The original authority adjudicated the demands issued to the appellant and held that they are liable to pay service tax of ₹ 88,18,758/-. He also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. 2. The Ld, Counsel appearing on behalf of the appellant submitted that imparting training in French Language is to be categorized more in the nature of vocational or recreational training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of what business, if any, carried out by the person who is approaching them for such translation work. In any case they are doing translation work to large number of individuals also, which in any case cannot be categorized as service of supporting business. 5. With reference to tax liability under 'renting of immovable property service', the Ld. Counsel submitted that they have been discharging service tax regularly and submitted all documentary evidences to this effect. The lower authorities did not examine that and simply confirmed the tax liability under this head. 6. The Ld. AR reiterated the findings of the lower authorities. It was further submitted that learning French Language only an added skill and cannot be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous affidavits/ letters from various employers which illustrate that learning French from the appellant leads to the employment directly attributable to the training imparted by them. We note these illustrative examples only corroborate our conclusion that French learning as imparted by the appellant can be categorized as vocational training. From the objectives as listed in the impugned order, we note a few of the participants did indicate recreational reason for learning French. In any case, whether all participants do get employment or become self employed is not the test to determine the vocational nature of the training. We note that learning with some proficiency, a language which is not commonly spoken in a country, certainly provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paying the prescribed fee. The appellants are not even aware for what Purpose the translated documents may be put to use. Some of the customers happened to be organizations or corporate companies by itself does not make the service as a business support service. The Statutory definition of business support service (BSS) in terms of Section 65 (104c) of the Finance Act, 1994 stipulates that services should be provided in relation to business or commerce and nature of such services are evaluation of customers, telemarketing, processing of purchase orders, information and tracking of delivery schedules, managing logistics, customer relationship, accounting, transaction processing, assisting marketing, formulation of customer service, pricing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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