2017 (8) TMI 1226

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..... ng, etc. - whether these activities of coaching and training will fall under the category of “Vocational Training” or not? - Held that: - Going by nature of the training imparted by the appellants, we have no doubt that these are covered under the category of “Vocational Training or Coaching Services” - The N/N. 24/2004 exempts taxable services provided in relation to the Commercial Training or Co .....

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..... s are taxable and accordingly, proceedings were initiated against them to recover service tax under the category of Commercial Training or Coaching Services for the period 2004-05 to 2006-07. The proceedings concluded and the Original Authority confirmed a service tax demand of ₹ 12,21,351/- and imposed various penalties on the appellant. On appeal, the Commissioner (Appeals) upheld the or .....

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..... the trainee and as such, cannot be called as a vocational training. 4. We have heard both the sides and perused the appeal records. 5. The nature of training imparted by the appellant is admittedly on specific areas, mostly connected to the skill of using computer programmes and also repair and maintenance of computers. Examining scope of training in skills, it is seen that there are impart .....

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