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TMI Blog2018 (8) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... l training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment directly after training or coaching. From the facts on record, it is but obvious that the courses offered by the appellant satisfied the requirements of Notification 24/2004 dt. 10.09.2004. The relevant brochure has also been adduced to show that the trainees who have been provided vocational training were able to secure jobs subsequently. - The Apprentices Act, 1961 cannot be applied to the period of dispute since the concerned Notification 03/2010 was issued subsequently. Video Tape Production Services - Held that:- Ihere is some confusion with respect to the quantum of demand. While the adjudicating authority has confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Commercial Training and Coaching Service (CTC Service) to the extent of ₹ 30,73,675/- for the period 2006-07 to 2008-09 with interest thereon. ii. Video Production Services amounting to ₹ 16,29,611/- (non-payment) for the period April, 2008 to March, 2009; and iii. ₹ 87, 905/- (short payment) for the period April, 2004 to March, 2008. iv. Irregular availment of CENVAT credit on capital goods amounting to ₹ 2,34,384/- for the period 2004-05 to 2007-08; v. Interest liability arising on account of delayed payment of service tax amounting to ₹ 1,19,091/- for the period 2004-05 to 2007-08. 3. Accordingly, a Show Cause Notice dt. 16.10.09 was issued to the appellants wherein the above amounts as indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Ld. Advocate drew our attention to the recognition given by Indira Gandhi National Open University (IGNOU) dt. 20.11.2010 to the appellant for starting a community college and also the details of students who have taken the course and the employment obtained by them in a number of courses from pages 102 to 142 of the appeal book. Ld. Advocate submits that they are eligible for the exemption under Notification 24/2004-ST and he also submits that the requirement for the vocational courses to be in designated rates as Notification under The Apprentices Act, 1961 came about only vide the Notification No. 3/2010 dt. 27.02.2010. However, the dispute in respect of the appellant is prior to that date. 6. On the other hand, the Ld. AR supports t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self-employment, directly after such training or coaching; ii. "recreational training institute" means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. [Notification No. 24/2004-S.T., dated 10-09-2004]" The definition of "vocational training courses" continued till the advent of Notification 03/2010 dt. 27.02.2010 wherein the definition of vocational training institute was amended as under : "(i) vocational training institute means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability that is required to be paid by the appellant, this issue is being remanded to the adjudicating authority. 9. Coming to the issue of penalty, we find from paras 5.3 and 5.4 that appellants paid up the amounts of demand of ₹ 2,34,384/- towards wrong credit taken and interest on delayed payment of ₹ 1,28,241/- by cheque on 23.06.2009, the short payment of ₹ 87,905/- and the interest liability thereon of ₹ 1,19,091/- also by challan dt. 23.06.2009. This being so, we find that except for the demand arising out of Video Tape Production Services, the tax liability was paid up by the appellant. We thus find that there are some mitigating factors in respect of these demands and it is therefore ordered that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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