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TMI Blog2017 (9) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... T/50907/20114 - SO/60465/2017-CU[DB] - Dated:- 4-8-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri Devender Pandey, CA Present for the Respondent: Shri G.M. Sharma, AR ORDER Per: Ashok Jindal The demand of service tax of 13,55,852/- has been confirmed against the applicant under the category of commercial training and Coaching services by way of impugned order alongwith interest and various penalties under the Finance Act, 1994. 2. The applicant has filed an application for waiver of pre-deposit of the dues during pendency of the appeal. 3. It is the contention of the learned Consultant that for the earlier period for the said acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centre means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than sports with or without issuance of a certificate and includes coaching or tutorial classes, but does not 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 law for the time being in force. The exclusion clause in the definition of commercial training or coaching centre in Section 65(27) was deleted by Finance Act, 2011 w.e.f. 8-4-2011. Thus, during the period of dispute, the term commercial training or coaching centre did not include a training centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of these programmes is the development of their skills which was improves their market value. In our prima facie view, these training programmes enable the trainees to seek employment or undertake self-employment directly after such training and, hence, the appellant for the purpose of this notification have to be treated as vocational training institute and they would be covered by the exemption Notification No.24/2004-S.T. Therefore, we are of Prima facie view that the Service Tax demand of ₹ 1,17,02,437/- is not sustainable and in respect of this demand which is the appellant who have prima facie case in their favour. 6. As this Tribunal has taken a view that the demand is not sustainable against the applicant, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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