9911796707
TMI Blog2017 (12) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, on this ground also the appellants liability to service tax gets exempted. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/56994/2013-CU [DB] - FINAL ORDER NO. 58139/2017 - Dated:- 21-11-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Present for the Appellant : Mr.Ankit Gusain, Advocate Present for the Respondent: Mr.Ranjan Khanna, D.R. ORDER PER: B.RAVICHANDRAN The appeal is against order dated 06.12.2012 of Commissioner of Central Excise, Bhopal. 2. The appellants are engaged in providing training to individuals in the field of Aircraft Maintenance Engineering. The dispute in the present case relates to liability of the appellant to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue and is pending before the Hon ble Supreme Court with an interim stay, the ratio followed by the Delhi High Court is still available. 4. The ld. Counsel also submitted that the appellants are not liable to service tax on the ground that the courses conducted by them enable the participant to seek employment. These are specialized courses and are vocational in nature with specific purpose and employability.. As such, even if the appellant are considered as commercial coaching or training institute, they are exempted from Service Tax in terms of Notification 03/2009-ST as amended from time to time. 5. The ld. A.R. contested the appeal and submitted that the judgement of the Delhi High Court in Indian Institute of Aircraft E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be examined on the second point also with reference to exemption available to vocational training or coaching. The nature of course conducted by the appellant and the utility of the same for employment is not in dispute. Admittedly, the courses conducted by the appellant are of specialized nature focused only on a specific area of specialization of Aircraft Maintenance Engineering. The fact remains that on completion of the course conducted by the appellant, the candidate can write the exam and get the certificate of DGCA resulting in employment. The certification courses of DGCA is for validation of the candidate, for his competence under AME. It is apparent that the courses conducted by the appellants are essential and relevant and ena ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
