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TMI Blog2024 (3) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of the case are that the appellants are a commercial training and coaching center providing vocational training to the students. They are also offering some courses in collaboration with some Universities. The courses recognized by law and do not come under the purview of commercial or industrial coaching service. As the Universities issue degree/ diploma for the courses offered, the appellant considered that they are not liable to pay service tax for the fees charged for these courses. As per Notification No. 24/2004-ST 10.09.2004, vocational training provided by a Coaching Center is exempted from payment of service tax. Accordingly, the appellant has not paid service tax for the charges received for these vocational courses. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are awarded by the respective Universities. Accordingly, they submit that these courses are recognized by law and they do not come under the purview of commercial or industrial coaching service. They submit that the Ld. Adjudicating authority failed to appreciate that the courses provided by them are in collaboration with the universities and the certificate/degree/diploma were issued by the respective universities to the students, which are recognized by the law. Further the legal status of respective universities is not in dispute. It can be established through the MOU with the universities that syllabus is prescribed by the university in consultation with the appellant institute and examinations are also conducted by the universities wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urses offered by the appellant are vocational training. Accordingly, we hold that the appellant are eligible for the benefit of Notification No. 24/2004-ST 10.09.2004. 6.1. The appellant submitted that the remaining courses offered by them are in collaboration with the universities and the certificate/degree/diploma for these courses are issued by the respective universities to the students, which are recognized by the law. We observe that the legal status of respective universities is not in dispute. The syllabus for these courses are prescribed by the universities in consultation with the appellant institute and examinations are also conducted by the universities which thereafter issues certificate/degree/diploma to successful candidates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, we do not find it necessary for us to pass any order on this aspect or deviate from the view already taken by the CESTAT an appeal against which is before the Hon'ble Apex Court. As far as the second issue of the benefit of exemption notifications is considered, both these exemption notifications are available for 'vocational training institutes' which have been defined as in 'commercial training or coaching centre' which provide vocational coaching or training that imparts skills to enable the trainee to seek employment or undertaken self employment directly after such training or coaching. We cannot think of a more practical job or self employment oriented training or coaching than management courses conducted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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