9911796707
TMI Blog2008 (12) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... on Notification 9/2003 ST, dated 20.6.03 as amended - ST/436/2007 - 1375/2008 - Dated:- 4-12-2008 - T.K. JAYARAMAN, TECHNICAL MEMBER and M.V. RAVINDRAN, JUDICIAL MEMBER G. P. Sastry for the Appellant. VPC Rao for the Respondent. [Order per : T. K. Jayaraman Technical Member]. - This appeal has been filed against the Order in Appeal No 35/2007 (H II) ST dated 31-8-2007 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals-II) Hyderabad. 2. Shri G. P. Sastry the learned Advocate appeared on behalf of the appellants and Shri VPC Rao, SDR, represented the revenue. 3. We heard both sides. 4. The appellants are providing training in various fields in the name of different institutes i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals). Hence, they have come before this Tribunal for relief. 5. The learned Advocate for the appellants urged the following points: (i) The appellant is an Educational Trust registered under section 12A of the Income-tax Act, 1961 as charitable institution and is exempted from paying Income-tax. (ii) The Institute of Insurance and Management Training is recognized and licensed by Insurance Regulatory Development Authority under IRDA Act, 1999 to conduct classes for the students who appear for IRDA examination which is requisite for working as an Insurance Agent in Insurance Company. In fact, the course is nothing but a vocational course. (iii) The training imparted by it is covered under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide belief that they are not liable to pay service tax on the services rendered by them. (xi) Reliance was also placed in the final order Nos. 1221-1224 dated 17-10-2008 passed by this Bench in the case of Institute of Chartered Financial Analysis of India v. CCE [2008] 17 STT 501 (Bang.-CESTAT) wherein similar issue was decided in party's favour. 6. The learned Departmental Representative reiterated the findings of the lower authorities. 7. We have gone through the records of the case carefully. Both the lower authorities have held that the services rendered by the appellants could be categorized as Commercial Training or Coaching'. However, they have also given a finding that the said coaching or training rendered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not employed directly or capable of getting self employment in view of the fact that the trainees should again write examination conducted by IRDA to qualify to work as Insurance Agent in terms of section 64UM of the Insurance Act, 1938. Moreover, the appellant is not issuing any certificate like diploma or degree and except issuing 100 hours attendance certificate in a letter to the sponsoring insurance companies which enable the candidates to appear for examination. He has also given a finding that the appellant is not entitled for the exemption which is available only to those institutes, which offer coaching or training which forms part of the course or curriculum of any other institute leading to issuance of any certificate recogni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r knowledge on the subject of insurance. However, the second point to be noted is whether the said training can be considered as a vocational training. Vocational training means training that imparts skills to enable the trainee to seek employment or undertake self employment directly after such training or coaching. This definition should not be interpreted in a very narrow sense as done by the Commissioner (Appeals). The argument of the Commissioner (Appeals) is that even after the training, the trainees should again write examination conducted by IRDA to qualify to work as Insurance Agent under the insurance Act, 1938. We should not forget that the comprehensive training given by the appellant enables the trainees to appear for the exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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