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TMI Blog2018 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... st 2008, the appellants discontinued the course in collaboration with the Thames Valley University, UK. They have started a 3 year course of BA (Hons) in International Hospitality Administration approved by IGNOU, leading to an award of degree by IGNOU, which is, admittedly, a recognized open university under UGC Act - for the period, during which the appellants were conducting courses results in the award of degree by a recognized university, they are not covered by the scope of “Commercial Training or Coaching Centre”. Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeals Nos.55737 to 55740/2013, 58438/2013 (DB), Service Tax Appeal No.ST/56330/2013(DB) - Final Order No.50239-50244/2018 - Dated:- 18-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial training or coaching centre in terms of Section 65(27) read with Section 65(105) (zzc) of the Finance Act, 1994. The period covered is from 1.4.2008 to 30.09.2011 and 4 show cause notices were issued proposing demand of service tax along with penalties. The notices were adjudicated resulting in the issue of these two impugned orders. Except for holding that the demand for extended period is barred by limitation and a quantum of tax demanded is redetermined extending cum tax benefit in terms of Section 67(2), the Original Authority otherwise confirmed the tax demands and imposed penalties on the appellant. 3. Ld. Counsel for the appellant submitted a letter dated 30.12.2017 enclosing a written note along with various decided case l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urses. They claimed exemption for such courses conducted by vocational training institute in terms of Notification No.24/2004-ST. We note that the Original Authority recorded that the BA(Hons) degree in hotel management granted by the Thames Valley University is a professional qualification and the person cannot go for self-employment like a tailor, draftsman, etc. We note that the exemption notification no.24/2004-ST dated 10.09.2004 defines Vocational Training Institute as a commercial training or coaching centre, which provides vocational coaching or training that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such coaching or training. The Original Authority interpreted the scope o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like welding, carpeting, etc., where the level of education required is low only qualifies to be vocational training , the Tribunal held that there is no such restricted scope for the said exemption. The said decision of the Tribunal was based on the earlier decisions in Ashu Exports Promoters Pvt. Ltd. 2012 (25) STR 359 (Tribunal) and Wigan and Leigh College (India)Ltd. 2007 (8) STR 475 (Tribunal). The decisions of the Tribunal in Ashu Exports Promoters Pvt. Ltd. (supra) and Wigan and Leigh College (India) Ltd. (supra) were confirmed by the Hon ble Delhi High Court in 2015 (38)STR J 207 Delhi. 6. We note that the Original Authority did not accept claim of the appellant/assessee for exemption under notification no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a condition in the original Notification of 2003 and Notification No. 10 of 2004 which had been relied upon in this case. 12. For these reasons, this Court is of the opinion that the Tribunal did not fall into error in following its previous ruling in Wigan Leigh (supra). The question of law framed is accordingly answered against the Revenue and in favour of assessee. 7. In view of the above analyses, we hold that the courses conducted by the appellant in collaboration with the Thames Valley University, UK in international hotel management is covered by exemption notification no.24/2004. No service tax liability can be fastened on the appellant for this period. 8. Post 2008, the appellants discontinued the course in colla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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