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TMI Blog2023 (6) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... or employment becomes outcome of vocational training, pedantic approach as that is made by Revenue is undesirable. On Appeal against this Tribunal s Order, the Hon ble High Court of Delhi [ 2014 (3) TMI 863 - DELHI HIGH COURT ] has held that It is evident that the term vocational training institute included the commercial training or coaching centers which provide vocational coaching or training meant to impart skills to enable the trainees to seek employment 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. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed along with interest and penalties. Being aggrieved by the impugned OIOs, the Appellant is before the Tribunal in these two Appeals. The learned Counsel submits that during the period July, 2003 to September, 2005, their services were exempt way of Notification No. 09/2003- ST wherein the definition of vocational training institute was given as under: Vocational training institute means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; 2. He submits that vide Notification No. 03/2010-ST dt.27.02.2010, 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 Apprentices Act, 1961 (52 of 1961). 3. Going by these two definitions, he submits that the condition that only when the training is imparted by ITI or ITC affiliated to National Council for Vocationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit leads to issue of any degree or diploma, which is recognised by any law, the Service Tax is not required to be paid. He submits that out of confirmed demand of Rs.43,01,656/-, the Service Tax to the extent of Rs.18,18,608/- is regarding the services provided by the Appellant to the students by granting them diplomas from JNTU. Therefore, the same should be treated as covered under Notification No.33/2011. He prays that even post 28.02.2010, the Appeal is liable to be allowed for the entire confirmed demand of Rs.43,01,656/- by citing certain Circulars. 7. Learned AR reiterates the findings of the Lower Authority and submits that he has correctly come to the conclusion that Appellant is not running any vocational institute. They are running a coaching centre wherein only Business Management and Foreign Trade Management education is imparted. In respect of the demand subsequent to 28.02.2010, he submits that there is nothing on record to consider that some portion of demand pertains to services provided by the Appellant to the students leading to their getting a diploma recognised by any University. The figures given by the Appellant cannot be taken on the face value and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent directly, the conditions were satisfied. In M/s Sadhna Educational and People Development Services Ltd. v. Commissioner of Central Excise, 2013 (12) TMI 735, the findings of the Tribunal - whose order is an elaborate one - mostly containing the extract of the entire syllabus and brochure of the institution is as follows: - 8. Learned Advocate for the appellant has quoted a catena of case laws listed earlier. We have gone through each of the cases. We find the facts of the present case are distinguishable as none of these cases cover a general M.B.A. program with content of the program as wide and academic as in the present case. We do not consider it necessary to discuss each of these cases here. 11. It is evident that the term vocational training institute included the commercial training or coaching centers which provide vocational coaching or training meant to impart skills to enable the trainees to seek employment 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 exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. We also find that the Coordinate Bench of the Tribunal presided over by the Hon ble President in the case of Actor Prepares v. CST, Mumbai [2014 (33) S.T.R. 546 (Tri. - Mum.)] has also come to the same conclusion and we reproduce the relevant paragraphs. 5. Admittedly, the assessee is neither an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training nor is offering courses in designated trades as notified under the Apprentices Act, 1961. The issue therefore is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding as under: The Supreme Court Bench comprising Hon ble Mr. Justice Ranjan Gogoi, Hon ble Mr. Justice Navin Sinha and Hon ble Mr. Justice K.M. Joseph on 10-8-2018 after condoning the delay dismissed the Civil Appeal Diary No. 20775 of 2018 with C.A. D. No. 23120 of 2018 filed by Commissioner of Service Tax, Hyderabad-II against the CESTAT Final Order Nos. A/31654- 31657/2017, dated 24-10-2017 as reported in 2018 (10) G.S.T.L. 444 (Tri.- Hyd.) (Institute of Chartered Financial Analysts of India v. Commissioner). While dismissing the appeals, the Supreme Court passed the following order: 1. Delay condoned. 2. Heard the Learned Counsel for the appellant(s) and perused the relevant material. 3. The issue involved in these appeals is covered by Order dated 23rd July, 2018 passed by this Court in Civil Appeal Nos. 6880-6887 of 2018 titled as Commissioner of Service Tax, Delhi v. M/s. Frankfinn Aviation Service Private Limited . Consequently these appeals are also dismissed. The Appellate Tribunal in its impugned order had held that the deemed private university imparting knowledge and offering educational programmes enabling students to seek employme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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