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TMI Blog2018 (3) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... al dismissed - decided against Revenue. - Appeal No. ST/573 & 574/2008 - Final Order No. A/30132-30133/2018 - Dated:- 30-1-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri Arun Kumar, Deputy Commissioner (AR) for the Appellant Shri B. Venugopal, Advocate for the Respondent ORDER [ Order Per M. V. Ravindran ] These two appeals are filed by the Revenue against Orders-in-Appeal No. 36 37/2008 (H-II) S. Tax dated 11.08.2008. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding Coaching and Training services for the period July, 2003 to September, 2007. The Adjudicating Authority in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore the benefit of exemption Notification 9/2003 dated 20-6-2003 as amended cannot be extended to the said training imparted by the appellant. There is also a finding by the Original Authority that the appellant would not be entitled for exemption under Notification No. 10/2003, dated 20-6-2003 which provides exemption for institute giving the course which leads to the award of certificate or diploma or degree recognized by law. The finding given is that after the course is completed the institute gives a certificate and the said certificate cannot be considered as a degree or diploma. The so called certificate issued by them is at the most makes the candidate eligible for writing the examination conducted by IRDA. The lower authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period on the ground that the appellants never approached the authorities for exemption and the issue came into the light only when the department started investigation. 9. The appellant is providing training to candidates sponsored by various Insurance companies. We have gone through the syllabus of the training given by the appellant. The broad topics covered are : (a) Introduction to insurance (b) Fundamental of Agency Law (c) Legislative and regulatory matter (d) Procedure for becoming an agent and code of conduct (e) Functions of the agents (f) Company profile (g) Principles of Life Insurance (h) Financial planning and taxation (i) Insurance salesmanship (j) Computation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. Moreover, the appellant institute is also recognized for imparting training by the IRDA. In these circumstances, we cannot say that the training imparted is not a vocational training. We are of the view that the training imparted should be considered to be a vocational training. Once, it is held that the appellant imparts vocational training, then they would be entitled for the benefit of exemption Notification 9/2003-S.T. as amended. We also do not find any justification for invocation of the longer period. In these circumstances, we allow the appeal of the appellants with consequential relief. Since an identical issue is already decided by this Bench, we find no reason to deviate from such a view already taken. Accordingly, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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