2008 (12) TMI 132

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..... that impugned course is primarily an academic course and not a vocational course - In the meantime on a subsequent occasion Commissioner (Appeals) has given finding that all the three courses including the impugned diploma are Vocational Training Course and, not subjected to Service Tax - matter should be examined by the original Authority in the light of OIA - appeal is allowed by way of remand .....

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..... appellant fall under the category of "Commercial Coaching and Training". The appellant paid the tax but applied for refund challenging the levy of service tax. The first institution M/s. Sarosh Institute of Hotel Administration is offering the course for award of Degree by Mangalore University. The said services are not subject to service tax in view of their exclusion in the definition of "Comme .....

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..... the finding of the lower authority to the effect that the Hospitality Management Diploma course is primarily an academic course and cannot be treated as vocational course. The grievance of the appellant is that the Commissioner (Appeals) has not given any finding and it gives an impression as though he has accepted the finding of the Original Authority. 4.1 In the meantime, the same issue on .....

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