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TMI Blog2017 (4) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... LHI] the Tribunal held that the term Vocational Training Institute has been defined as one which provides vocational training, which will enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is common knowledge that acquiring skills in English language definitely improves better chance to seek employment. The appellants will be eligible for exemption under N/N. 9/2003, 24/2004 except for the period 01.07.2004 to 09/09/2004 during which no exemption Notification was available. Regarding English language skills imparted to children, we note that the said Notification itself provides for recreational training institute, defining the same as commercial training or coaching centre whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that they are providing taxable service under commercial coaching or training. However, they are rightly eligible for exemption under Notification No.24/04-ST available to vocational training institute. The appellants are engaged in providing English language coaching, which involves grammar, vocabulary, communication skill, art of conversation and pronunciation. They provided 2 months /6 months course for targeted segments. The ld. Consultant contested the findings of the lower authorities. It is submitted that the appellate authority has erred in holding that no skill has been imparted by the appellant in the language coaching and as such, they will not fall under the category of vocational training institute‟. The course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are only engaged in coaching in English language and as such, they are not a vocational training Institute imparting coaching, which will enable the participants directly to gain employment. We note that similar issues came up for decision before the Tribunal. In the case of Maria Computer Systems Pvt. Ltd. vs. CCE, Bhopal 2017 (1) PMI 37 - CESTAT, New Delhi, the Tribunal observed as below:- 4. The service of commercial coaching and training services are covered in the statute for payment of service tax. However, vide Notification No.9/2003-ST, dated 20.06.2003 as well as by the succeeding Notification No.24/2004-ST, dated 10.09.2004, exemption has been granted as follows:- In exercise of the powers conferred by su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification. However, the discussions in the impugned order centered around the circular dated 20.06.2003, which was issued to clarify the scope of the above exemption. Imparting training in foreign language has been cited as example of a vocational training institute. However, the whole discussion in the impugned order revolves around the question whether English is a foreign language or an official language in India. Without attempting to decide the question, which was triggered by the circular rather than by the statute or the Notifications, we find that the benefit of exemption for coaching in English language stands extended by the Tribunal in some of the cases cited by appellant. But there is also a contra decision of the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decisions of the Tribunal, as well as the facts of the present case, we hold that the appellants will be eligible for exemption under Notification No.9/2003, 24/2004 except for the period 01.07.2004 to 09/09/2004 during which no exemption Notification was available. Regarding English language skills imparted to children, we note that the said Notification itself provides for recreational training institute, defining the same as commercial training or coaching centre which provides training or coaching relating to recreational activities such as, dance, singing, martial arts or hobbies. The ld. Consultant argued that children of age of 06 to 12 were sent for part-time coaching with the appellant in English Language skills and this can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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