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TMI Blog2017 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have mis-directing themselves into the analysis of whether or not English is a foreign language. In similar set of facts, the Tribunal has held that such commercial coaching in English language is covered for exemption under these notifications - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.265 of 2012 - ST/A/53161/2017-CU[DB] - Dated:- 5-5-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri A.K. Batra, C.A. and Ms. Sakshi, Advocate - for the Appellant Ms. Neha Garg, Authorized Representative (DR) - for the Respondent ORDER Per. B. Ravichandran The appeal is against order dated 01/11/2011 of Commissioner (Appeals), Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant for the appellant and Ms. Neha Garg, learned AR for Revenue. We have also perused the appeal records. The dispute in the present appeal relates to the liability of the appellant to pay service tax on the consideration received for providing coaching/training in English language. Section 65 (26) of the Finance Act, 1994 defines commercial training and coaching means any training or coaching provided by commercial training or coaching centre. Section 65 (27) states that commercial training or coaching centre means any institute or establishment providing commercial training or coaching for imparting skills or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coachin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities have mis-directing themselves into the analysis of whether or not English is a foreign language. We find that such analysis or conclusion thereafter is of no relevance to decide the status of an institute as vocational training institute. 4. The lower authorities also found that general improvement in communication skills in English does not by itself provide directly employment opportunity to the trainee. We find a sweeping general assertion of such nature is not proper. 5. We have examined the nature of training imparted by the appellant. The appellant is running a career school by name and design Persona Lingua. They conduct three training modules. The emphasis is on accent training. The training brochure indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the above notifications. It was recorded that the appellants conducted only a two weeks course which will only improve their skills. The Tribunal observed that when the candidate was trained in English language for years together both in school and colleges, the appellant coaching centre cannot provide training in two weeks to make the candidate employable. Further, the Tribunal also referred to the various fields listed by National Counsel for Vocational Training, Ministry of Labour and Employment to justify the denial of exemption to the appellant. We find that the facts of the present case as examined and appreciated by us cannot be covered by the ratio of the decision by the Tribunal in Prof. Ulhas Vasant Bapat (supra) . Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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