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TMI Blog2018 (3) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... rses which provide such skills to the trainee to seek employment directly after such training or coaching shall be excluded from tax liability - the present courses are covered by such exemption in the said notification - appeal allowed - decided in favor of appellant. - ST/789/2010 - A/43214/2017 - Dated:- 20-12-2017 - Smt. Archana Wadhwa, Judicial Member And Shri B. Ravichandran, Technical M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.9/2003-ST and 24/2004-ST. The claim of the appellant was rejected by the lower authority and service tax demand was confirmed along with penalties. 3. The Ld. Counsel appearing for the appellants submitted that in the appeal they are pressing their claim for exemption under the above mentioned Notifications. He submitted that the courses conducted by the appellants are spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the original authority examined the scope of exemption in the context of amendment carried out in 2010. In 2010 amendment statutorily changed the scope of exemption, restricting the same specifically to the work and trade as recognized by the Apprentice Act, 1961. We note that the present dispute relates to the period which is before 2010. While we hold that the appellants are engaged in pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent courses are covered by such exemption in the said notification. We also note that the amendment carried out by Notification 3/2010 is clearly prospective as explained in the budget papers for the year 2010-11. Even otherwise, we note that the courses cannot be considered equivalent to a general academic course so as to exclude from the exemption. Accordingly the impugned order is set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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