2018 (6) TMI 792 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 253 (Tri. – Chennai) – Commercial Coaching or Training Service – appellants are engaged in running a Spoken English Language Coaching Center along with personality development in the name of “ZEAL” – Levy of Service Tax – Held that:- The personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of “Vocational Training Course” if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as ‘vocational training’.
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The Tribunal in the case of Mariya Computer Systems [2017 (1) TMI 37 – CESTAT NEW DELHI] has
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along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeals, the Commissioner (Appeals) upheld the same. Hence these appeals. 3. On behalf of the appellant, Ld. Counsel Ms. P. Syrija submitted the details of the period involved as well as the amounts in these appeals which are given in the table as furnished by the appellant as under : S.No. Appellant Appeal No. Period Involved ST demanded (Rs.) 1. C.S.Natarajan ST/41005/2013 April 2004 to June 2009 10,74,868 2. Ranjana Bagry ST/41061/2013 April 2004 to June 2009 3,65,193 3. Aruna R. Krishnan ST/41931/2016 April 2004 to July 2009 22,80,008 4. Aruna R. Krishnan ST/41932/2016 Aug 2009 to March 2010 1,25,663 5. D. Sankar ST/41510/2016 April 2004 to June 2009 6,49,240 6. D. Sankar ST/41511/2013 July 2009 to Dec 2009 26,254 She submitted that the said course conducted by the appellant falls within the category of vocational traini
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g course eligible for exemption; that the course conducted by the appellant does not fall under the above list and therefore are not eligible for exemption. 5. Heard both sides. 6. On perusal of records, we find that the personality development course conducted by the appellant includes developing effective communication, ability to interact with people, English Language speaking skills, personal grooming and Dining Etiquettes, Interview and Group Discussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of Vocational Training Course if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as vocational training . The relevant part of the notification No.24/2004-ST dt. 10.09.2004 is reproduced as under : In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Ac
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