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TMI Blog2017 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty and credit available for the said period needs to be remanded to the original adjudicating authority - the appellants are liable to penalty under Section 76, 77 and 78 of the Act read with Rule 4, 6 and 7 of the Rules. However, the quantum of the penalties would have to be recalculated in terms of revised demand of service tax for the limited period - appeal allowed by way of remand. - ST/86517/13 - A/88065/17/STB - Dated:- 19-6-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Darshan Ranavat, CA for the appellant Shri B. Kumar Iyer, Supdt. (AR) for the respondent ORDER Per: Raju The appeal is filed by Indian Institute of Excellence Consultancy Pvt. Ltd. against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means a commercial training or coaching centre which provide vocational coaching and training that impart skill to enable the trainee to seek employment or undertake self employment, directly after such training or coaching. 3. Ld. Counsel argued that vide circular no. 59/8/2003 dated 20.07.2003, it was clarified that training in the field of typing, shorthand, TV/Vehicle repair, tailoring etc. were examples of Vocational Training. He argued that training in the field of insurance is also a vocational training. He relied on the decision of Pasha Educational Training Institute - 2009 (14) STR 481 wherein it has been held that a training given in the field of insurance amounts to vocational training and eligible for exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that even after the training, the trainees should again write examination conducted by IRDA to qualify to work as Insurance Agent under the Insurance Act, 1938. We should not forget that the comprehensive training given by the appellant enables the trainees to appear for the examination conducted by IRDA. Moreover, the appellant institute is also recognized for imparting training by the IRDA. In these circumstances, we cannot say that the training imparted is not a vocational training. We are of the view that the training imparted should be considered to be a vocational training. Once, it is held that the appellant imparts vocational training, then they would be entitled for the benefit of exemption Notification 9/2003-S.T. as amended. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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