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TMI Blog2019 (7) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the appeal records. 3. The appellants are engaged in running a training institute imparting vocational training under general insurance training programme and is an approved institution as per Regulation 2(a) of IRDA (Licensing of Insurance Agents) Regulations, 2000. They had obtained Service Tax registration under the category of 'commercial training and coaching services' as defined in Section 65(27) of the Finance Act, 1994 and had also paid Service Tax on such services. Thereafter, they felt that they did not have to pay the Service Tax on the service rendered by them, as vocational training institutions were exempted by exemption Notification No.9/2003-ST dated 20.06.2003 from payment of service tax. 4. Based on this belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall communicate the order passed by him under sub-section (1) to the assessee, such adjudicating authority and the Board. (4) No order under this section shall be passed by the Commmissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals). (5) No order under this section shall be passed after the expiry of two years from the date on which the order sought to be revised has been passed. 2. Inserted vide THE FINANCE (No.2) ACT, 2014. 6. Subsequently, w.e.f. August 2009, section 84 has been replaced and instead of an order in revision passed by the Commissioner an appeal to the Commissioner(Appeals) was provided for. Therefore, during the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts) Regulations 2000, the practical training provided by them is required for an agent from an approved institution. The relevant portion of the same is as follows:- 5. Practical Training. --- (1) The applicant shall have completed from an approved institution, at least, one hundred hours' practical training in life or general insurance business, as the case may be, which may be spread over three to four weeks, where such applicant is seeking licence for the first time to act as insurance agent. Provided that the applicant shall have completed from an approved institution, at least, one hundred fifty hours' practical training in life and general insurance business, which may be spread over six to eight weeks, where such applicant is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 10. We have considered the arguments from both the sides and perused the records. We find that the Commissioner(Appeals) has not examined the merits of the case, but had dismissed the Revenue's appeal against the Deputy Commissioner's order on the ground of maintainability. Such dismissal is also upheld by the Tribunal. During the relevant period section 84 of the Finance Act or any other legal provision did not provide for the Revenue to appeal to the Commissioner(Appeals) against an order passed by the Deputy Commissioner. There was only a legal provision for revision by the Commissioner within two years from the date of the order. As the issue was not examined by the learned Commissioner(Appeals) or by the Tribunal, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions No.9/2003-ST as well as Notification No.24/2004-ST are available to the coaching and training imparted by the appellant. On merits the appellants are eligible for the exemption Notification. We also find that IRDA (Licensing of Insurance Agents) Regulation, 2000 require the specific practical training imparted by the appellant for anyone to work as an agent. Therefore, by undertaking the training one would be able to seek employment or become self-employed. The coaching/training imparted by the appellant, is, in our considered view vocational training in terms of the exemption Notifications. 15. Therefore, the appellant was not liable to pay Service Tax, but undisputedly they did so. The relevant period in the case is 19.12.2003 to 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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