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TMI Blog2017 (11) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... iew, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organisations. It is evident that the term "vocational training institute" included the commercial training or coaching centers which provide vocational coaching or training meant to "impart skills to enable the trainees to seek employment or to have self employment directly after such training or coaching. The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term "vocational training institute"and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the appropriate authority would have designed such a condition in the original Notification of 2003 and Notification No. 10 of 2004. Service tax demands raised and confirmed in the denovo adjudication by denying the benefit of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and training centre with retrospective effect from 01.07.2003 which clarified the position as to the taxability of any society registered under Society or as a Trust will be liable to service tax. Noting the said retrospective amendment, the Apex Court by order dated 14.02.2011 remanded the matter to the Tribunal to examine the case denovo in the light of retrospective explanation inserted under Section 65(105) (zzc) with effect from 01.07.2003. Following the directions of the Apex court in the remand proceedings, the Tribunal by Final order No 514 to 520/2012 dated 31.07.2012 upheld the taxability of the services rendered by the appellants under Section 65 (105) (zzc) of the Finance Act but remanded the matter back for limited purpose of examination as to whether the appellants were eligible for exemption in terms of Notification No. 9/2003-ST dated 28.06.2003 on a plea made by appellant. Since there was an error in the said Final Order dated 31.07.2012, appellants filed an application for rectification of mistake which was disposed of by the Tribunal by Miscellaneous Order dated 23.07.2013 by rectifying the mistake which was apparent on the face of the record. Subsequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching or training which forms an essential part of a course or curriculum in their institute or establishment leading to issuance of any certificate/diploma/degree/educational qualifications recognised by UGC is eligible for exemption from payment of service tax. It is his submission that the benefit of Notification No. 9/2003 would be applicable in the case in hand as the students who undertake and complete the programmes of the appellants are offered jobs or can support their own business. For this proposition he would rely upon the decision of the Tribunal in the case of Ashu Export Promoters (P) Ltd Vs CST New Delhi [2012(25)STR 359(Tri-Del)] as affirmed by the Hon'ble High Court of Delhi as reported at 2014-TIOL-379-HC Del ; reliance is placed upon the decision of the Tribunal in the case of Actor Prepares Vs CST Mumbai [2014(33)STR 546 (Tri-Mum)] and WLC College India Ltd CST Delhi [2012(27)STR 377 (Tri-Del)] and finally in the case of Pasha Educational Training Institute Vs CCE C ST [2009(14)STR 481 (Tri-Bang)]. 4. Learned A.R. on the other hand submits that the benefit of Notification No. 9/2003 is available only to Vocational Training Instit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we reject the submissions made by the learned counsel on this point. 8. We take up the second point raised by the appellant as to availability of benefit of Notification No.9/2003-ST dated 20th June 2003 and Notification No.24/2004-ST in order to appreciate the correct position as to the eligibility to avail exemption Notification, the said Notifications are reproduced: [Notification No.9/2003-S.T., dated 20-6-2003] In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - (a) a vocational training institute; (b) a computer training institute; or (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. 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 trai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries on successful completion of education programmes conducted by the appellants. In our view, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organisations. On this factual matrix, we find that the decision of the Tribunal in the case of Ashu Export Promoters Pvt Ltd., (supra) which has been affirmed by the Hon'ble High Court of Delhi is covering the issue in favour of the appellant. We reproduce the said ratio: 11. It is evident that the term vocational training institute included the commercial training or coaching centers which provide vocational coaching or training meant to impart skills to enable the trainees to seek employment or to have self employment directly after such training or coaching. The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term vocational training institute and narrowing it to those institutes affiliated to National Council for Vocational Training offering co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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