9911796707
TMI Blog2018 (4) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... e vocational course, the appellants are eligible for exemption as per the N/N. 9/2003 - Held that: - The Tribunal in similar set of facts, in the case of Ashu export Promoters Pvt. Ltd. [2011 (11) TMI 387 - CESTAT, NEW DELHI] had held that the exemption is eligible - the demand in respect of diploma course cannot sustain and the same requires to be set aside. Partly decided in favor of appellant - part matter on remand. - ST/566/2009, ST/304/2010 & ST/CO/23/2010 - Final Order No. 40446-40447/2018 - Dated:- 4-1-2018 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri V. Prasanna Krishnan, Consultant for the Appellant/Respondent Shri K. Veerabhadra Reddy, JC (AR) for the Respondent. Appellant ORDER The appellants are aggrieved by the demand of service tax under the category of Commercial Training or Coaching Service. 2. Based on intelligence that the appellants were conducting training courses viz., B.Sc. Degree course in Hotel Management and Catering and Diploma Course in Hotel Management and catering and that these courses were neither approved by the competent authority nor affiliated with any University/deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the services rendered by any institute which issues a certificate for educational qualification recognized by law would not come within the ambit of the definition. That since the certificate for the degree course in Hotel Management and Catering technology is given by the University of Madras, the services rendered by the appellant would not come within the definition of taxable service of Commercial Coaching or Training Service. d) With regard to the demand made in respect of fees collected for conduct of Diploma course in Hotel Management and Catering, he submitted that the said course is a vocational training course. The students who complete the course are able to take up self-employment or seek employment directly after the course. That, therefore the exemption as provided in Notification No. 9/2003-ST dated 20.06.2003 would be applicable for the relevant period. The demand raised for conduct of diploma course cannot sustain being a vocational training course. He relied upon the decisions in the case of Ashu Export Promoters Pvt. Ltd. Vs. CST, New Delhi - 2012 (25) STR 359 (Tri.-Del.) , and appellant's own case vide Final Order No. 43463 - 43464/2017 dated 22.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants contended that the B.Sc. degree in Hotel Management and Catering Technology is conducted by the SRM Deemed University, they subsequently changed their stand stating that the courses are conducted as part of SRM Arts and Science College. That Degree courses are affiliated to University of Madras and that the same is recognized by law. There is no evidence to show that appellant institute is affiliated to University of Madras. Appellant has not made clear whether Degree courses are conducted by Deemed University ie., M/s. SRM University. The appellant being an independent institution cannot contend that the Degree courses are conducted under SRM Arts and Science College and under M/s. Valliammai Society. The appellant is only making efforts to wriggle out their liability. In respect of the diploma course the Ld. AR submitted that the course conducted is not vocational course. Since the course does not have recognition, the demand raised is legal and proper. Both the courses conducted by the appellants are not recognized by law. 5. Heard both sides. 6.1 For better appreciation, the relevant provision of law is noticed as under:- Section 65 (26) of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN in para 4.1 and 5.1 shows that the department has collected the details of tuition fees, income and expenditure statement in respect of the appellants from Shri T. Shankar, who is internal auditor and authorized signatory of M/s. Valliammai Society. This auditor stated that he furnished ledge extracts of Tuition fees and Income and Expenditure statement of appellant Institute, a unit of Valliammai Society. However, it needs to be mentioned that in the statement dated 05.10.2007 of Shri Antony Ashok Kumar, Principal of appellant institute, stated that the institute is conducting B.Sc. degree course under the name of SRM University and are also conducting diploma courses. Further, on perusal of an advertisement for the period 2006-07 of the appellants, the courses offered is shown as B.Sc. Hotel and Catering Management affiliated to University of Madras. The Diploma in Hotel Management and B.Sc. Hotel and Catering Management conducted by SRM Deemed University is also offered. Thus, from the facts, it is not clear whether the appellants are conducting B.Sc. degree course in two streams ie., one which is affiliated to the University of Madras and the other which is affiliated to SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for a different period the demand of service tax on diploma course was set aside vide Final Order No. 43463 - 43464/2017 dated 22.12.2017. The relevant portion of the Final order is reproduced as under:- 4. We note that the scope of the term vocational has been a subject matter of decision in various cases. We refer to Ashu Exports Promoters Pvt. Ltd. vs. CST - 2012 (25) STR 359 (Tri.-Del.), Wigan Leigh Colege India Ltd. Vs. Joint Commissioner of Service Tax - 2007 (8) STR 475 (Tri.-Bang.). We also note that in similar set of facts the Tribunal in the case of Canan School of Catering and Hotel Management Vs. CST, Chennai, vide Final Order No. 43214/2017 dated 20.12.2017, held as under:- 6. The only dispute is applicability of the Notification No.9/2003 as amended. We note 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 prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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