9911796707
TMI Blog2017 (9) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... ax cannot be created with retrospective effect by insertion of explanation - the demand for service tax has to be restricted to that falling within the normal time limit. Whether they will be entitled to benefit of exemption notification issued for vocational training? - N/N. 9/2003 as well as N/N. 24/2004 - Held that: - The appellant will be entitled to benefit of N/N. 9/2003 as well as N/N. 24/2004 only in respect of the courses such as VLSI design as well as Food & Beverage service and nor to other courses leading to award of degree by U. K. University. Demand upheld only for normal period - Matter is remanded to the adjudicating authority only for re-quantification of the service tax demand within the normal time limit - appeal allowed in part. - S.T. Appeal Nos.1060, 854 – 857 of 2010 - ST/A/55907–55911/2017-CU[DB] - Dated:- 17-8-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. N. Vishwanathan, Advocate for the appellant Sh. Amresh Jain, AR for the Revenue ORDER Per: V. Padmanabhan The present appeals are against the order-in-original No.2021/JM/2010 dated 15.06.2010. The above five appeals have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal qualification recognized by the law for the time being in force . IIMT was engaged in conducting courses leading to the award of B.Sc. (Hons) Hotel Restaurant Management; BBA (Hons.) Business Administration; B.Sc. (Hons) Software Engineering and M. Sc. International Business. The Institute had an arrangement with the Oxford Brooke University by which the students who complete the course with IIMT will be awarded degrees from the above University. In addition to the above course, IIMT also conducted short term course for VLSI design and Food Beverage service for which certificate was issued by IIMT. The students who were enrolled were required to pay registration fee amounting to GBP 400 directly to the University and fees as applicable to IIMT for the particular course for which the student was enrolled. Revenue, after perusing relevant documents submitted by IIMT during investigation, came to the conclusion that the activities undertaken by IIMT will be liable to service tax under the category of Commercial Training or Coaching Service falling under Section 65 (26) of the Act. Show cause notices were issued which came to be confirmed by the impugned order. Being aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Coaching Centre . For ready reference, the relevant definition is given below: Commercial Training or Coaching means any Training or Coaching provided by a Commercial Training or Coaching Centre . As per clause 65(27) of the Act, Commercial Training or Coaching Centre has been defined as under: 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 filed other than sports, with or without issuance of a certificate and include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by the law for the time being in force . 8. The following explanation has been inserted by the Finance Act, 2010 w.e.f. 01.07.2003 which reads as follows: Explanation For the removal of doubts, it is hereby declared that the expression commercial training or coaching centre occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Training or Coaching Centre , the demand for service tax has to be restricted to that falling within the normal time limit. 10. Before we conclude on the service tax demand, it is also necessary to consider the claim of the appellant for the benefit of Notification No. 9/2003 as well as Notification No. 24/2004. These notifications grant exemption to vocational training institutes even if such institutes are covered by the definition of Commercial Coaching or Training Centre . The definition of vocational training institute given in the form of explanation in the said notification is reproduced below: Explanation.- For the purposes of this notification.- (i) vocational training institute means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching . 11. Ld. Adjudicating Authority has held that the appellant will not be eligible for such benefit of the notification. According to the Adjudicating Authority, the vocational coaching or training should impart skills that enable the trainee to di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
