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TMI Blog2018 (6) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption. The Appellant institute is providing both theoretical as well as practical training in the filed of hotel, tourism, airlines, travel agencies and tour operators. In case of courses run under the authorization of IATA, we find that the said courses also are job oriented in nature. The GDS FARE and Ticketing is run under the affiliation of IATA which is body with Global recognized operations and such affiliation makes the students acquire skills and training to acquire employment. There is no doubt that the courses run by the Appellant institute are thus providing vocational knowledge and training and cannot be made liable for service tax during the impugned period. There is no hesitation to hold that the courses run by the Appellant institute clearly fall under the vocational training and are eligible for exemption from service tax in terms of N/N. 9/2003-S.T., dated 20-6- 2003 and 24/2004-S.T., dated 10-9-2004 - the demand and penalty against the Appellant are not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. ST/88978/2014 - Order No. A/86493/2018 - Dated:- 23-5-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) Hon ble Mr. C.J. Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MOU with IGNOU on 17.09.2007 to launch degree programmes in International Hospitality Management Administration. Subsequent IGNOU entered MOU with Appellant to conduct the said courses. This further proves that prior to the degree programmes of IGNOU, the certificate EI-AHLA were not recognised in law. The Appellate Commissioner also upheld the demand in respect of IATA on the ground that on examination of certificates of Authorisation issued by the IATA Training Development Institute, there is no indication that the said organisation is an institute or establishment recognised by law to award Diploma certificates to the students. He also relied upon the judgment in case of Sadhna Educational People Development Services Ltd. Vs. CCE, Pune III, Final Order No. A/2107/13/CSTB/CI dt. 23.10.2013. Being aggrieved, the Appellant has filed the present Appeal. 2. Shri Pawan Kumar Jain, Consultant appearing for the Appellant submits that the courses offered by the appellant are exempted under the definition of Finance Act / Service Tax Rules as the same are for vocational training . He also relied on the Tribunal s judgment in case of Wigan Leigh College (India) Ltd. Vs Joint Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs in the order of Commissioner confirming the demand but he is not able to make out any distinction how the facts in this case are different from the facts of the two decisions cited above. 7. We have considered arguments of both sides and we find that this matter has been already examined at length by two different Benches of the Tribunal and final decisions given to the effect that the training will qualify as vocational training . Therefore, relying on the said decisions, we allow the appeal filed by the appellants with consequential relief. The above order of the Tribunal has been affirmed by the Hon ble Delhi high Court as reported in Commissioner v. WLC College India Ltd. 2015 (38) S.T.R. J207 (Del.). Similarly in case of Canon School of Catering and Hotel Management 2013 2 TMI-158-CESTAT CHENNAI, the courses of Hotel management run by the institute were held to be exempted. In case of courses run under the authorization of IATA, we find that the said courses also are job oriented in nature. The GDS FARE and Ticketing is run under the affiliation of IATA which is body with Global recognized operations and such affiliation makes the students acquire skills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of using computer programmes and also repair and maintenance of computers. Examining scope of training in skills, it is seen that there are imparted skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. The reasoning adopted by the Lower Authorities that these training activities only increased the skill level, which the trainee already possess, is fallacious. It is not a requirement that for vocational training, the trainee should be admitted without any basic skills. Going by nature of the training imparted by the appellants, we have no doubt that these are covered under the category of Vocational Training or Coaching Services . The Notification No. 24/2004 exempts taxable services provided in relation to the Commercial Training or Coaching Services by the Vocational Training Institute. In terms of the scope of the training imparted by the appellant and the coverage of Notification No. 24/2004-S.T., we find that the appellants are rightly eligible for the said notification. Accordingly, we find that the impugned order cannot be sustained. The same is set aside and the appeal is allowed. In case of GLOBE COLLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the course (training/coaching) in question being conducted by them. Consequently, the appellant succeeds in this appeal with consequential relief, if any. In case of COMMISSIONER OF SERVICE TAX, DELHI Vs. ASHU EXPORTS PVT. LTD. 2014 (34) S.T.R. 161 (Del.), the Hon ble High Court held as under : 5. Section 65(zzc) as it originally stood when it was notified w.e.f. 1-7- 2003 reads as follows :- (26) commercial training or coaching means any training or coaching provided by a commercial training or coaching centre; 6. It would be relevant to notice that concurrently with the introduction or levy of vocational institutions in 2003, the Government deemed it fit to exempt that activity almost simultaneously by the Notification dated 20-6- 2003. The only condition that Notification attached was that it would be enforced till 29-2-2003; in all other particulars it was nearly identical with the exemption Notification of 10-9-2004 quoted in the preceding portion of this judgment. On 4-2-2004 by a Notification No. 1/2004-S.T., the period of validity of the previous Notification was extended to 30-6-2004. It was in these circumstances that on 10-9-2004 Exemption Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961). 2. This notification shall come into force on and from the date of its publication in the Gazette of India. 8. It is evident from the above narration that the levy was sought to be introduced for the first time w.e.f. 1-7-2003. Simultaneously, vocational training institutes defined specifically by a Notification No. 9 were exempted. It is not in dispute that the exemption continues even till date. The only difference being that by the latest Notification of 2010, the expression had been narrowed to mean that those institutes affiliated to the National Council for Vocational Training and offering courses in designated trade as noticed in the Apprentice Act . 9. As to what is vocational has been left advisedly open to the authorities. Wigan Leigh was a case where the institution was unrecognized and not affiliated to AICTE or any technical body. The contention - that was ultimately accepted by the Tribunal as to the meaning of the expression vocational training institute of coaching centre is found in the following extract of that judgment :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mployment or to have self-employment directly after such training or coaching . The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term vocational training institute and narrowing it to those institutes affiliated to National Council for Vocational Training offering courses in designated trade in fact supports the assessee. Had the intention been to exempt only such class or category of institutions, the appropriate authority would have designed such 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. 13. The appeal is accordingly dismissed along with all the pending applications. In view of facts of the present appeal and the above judgments we have no hesitation to hold that the courses run by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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