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TMI Blog2018 (1) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial coaching or training centre in relation to commercial coaching or training is a taxable service. The department was of the view that the appellant is providing taxable service under the category of commercial coaching or commercial training and issued SCN proposing to recover service tax, interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellants, the Ld. Counsels Shri S. Muthu Venkataraman, assisted by Ms. Minchu Punnoose, explained the activities provided by the appellants. He submitted that they are engaged in providing English language tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Del.) and in the case of Maria Computer Systems Pvt. Ltd. Vs. CCE, Bhopal - 2017 (49) STR 539 (Tri.-Del.). The decision in the case of Alliance Franchise De Delhi Vs. GST, Delhi - 2017 (52) STR 268 (Tri.-Delhi) was also relied upon by the Ld. Counsel stating that language training imparted by the institute was considered to fall within the exemption of vocational training. 3. The Ld. AR, Shri R. Subramaniyam, AC, reiterated the findings in the impugned order. He submitted that the training and coaching provided by the appellant to the students is in communicative English, personality enhancement, IELTS/TOEFL. The exemption available under Notification No.24/2004-ST dated 10.09.2004 to vocational training institutes and recreational train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The discussions in the case of Maria Computer Systems Pvt. Ltd., (supra) is relevant for considering the issue and the relevant portion is reproduced as under:- "4. The service of commercial coaching and training services are covered in the statute for payment of Service Tax. However, vide Notification No. 9/2003-S.T., dated 20-6-2003 as well as by the succeeding Notification No. 24/2004-S.T., dated 10-9-2004, exemption has been granted as follows :- "In exercise of the powers conferred by sub-section (1) of 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 coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, the whole discussion in the impugned order revolves around the question whether English is a foreign language or an official language in India. Without attempting to decide the question, which was triggered by the circular rather than by the statute or the Notifications, we find that the benefit of exemption for coaching in English language stands extended by the Tribunal in some of the cases cited by appellant. But there is also a contra decision of the Tribunal, wherein the benefit stands rejected for English language classes. In this connection, we find that the Notification No. 24/2004-S.T. has been further amended vide Notification No. 3/2010-S.T., dated 27-2-2010 in which the term vocational training institute has been take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for decision before the Tribunal. In the case of Maria Computer Systems Pvt. Ltd. v. CCE, Bhopal - 2017 (1) TMI 37 - CESTAT, New Delhi = 2017 (49) S.T.R. 539 (Tri.-Del.), the Tribunal observed as below:- .......................... 6. Further, the Tribunal in M/s. Alliance Francaise De Delhi v. C.S.T., Delhi - 2017 (3) TMI 119 - CESTAT, New Delhi = 2017 (52) S.T.R. 268 (Tri.-Del.) held that imparting training in French language will make the institute vocational training institute. Reliance was placed on the earlier decision of the Tribunal in Darshan English Classes v. CCE & ST, Rajkot - 2015 (39) S.T.R. 169 (Tri.-Ahmd.). We also note that the appellants did submit various supporting evidence to illustratively show that the participa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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