2018 (7) TMI 265 – CESTAT CHENNAI – TMI – Commercial Training and Coaching Services – the assessee M/s. National Maritime Academy (renamed as Indian Marine University since 2008) were rendering training on various courses to the officials of the Major Ports, Minor Ports and National Highway of India – Held that:- The courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis – demand cannot sustain – appeal allowed – decided in favor of appellant. – ST/647/2011, ST/Misc./41113/2017 and ST/687/2011 – Final Order Nos. 41126-41127/2018 – Dated:- 12-4-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri M.N. Bharathi, Advocate for the Assessee Shri r. Subramanian, AC (AR) for Revenue ORDER The issue arising for consideration in both these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as
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ppeal No.ST/647/2011 against confirmation of demand and department has filed Appeal No. ST/687/2011 against setting aside the penalties. 3. On behalf of the assessee, ld. counsel Shri M.N. Bharathi submitted that the marine courses are approved by Government of India authorities and no further statutory approval is required. He submitted the activity would not fall under Commercial Coaching or Training Service. The ld. counsel explained that the National Maritime Academy was set up for the purpose of providing training to the officials / employees of departments of major ports, minor ports and National Highway Authority of India. The courses conducted are attended by the participants nominated from ports and port related organisations. The academy is not set up with the commercial intention and the deficit in operating expenses for running this organization is being met by Indian Ports Association, New Delhi which is a registered society functioning on No Profit – No Loss basis under t
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ort has granted approval to conduct Proficiency Medical First Aid and Elementary First Aid course. On perusal of the certificates issued for various courses, we find that these are issued under the auspices of Government of India, Ministry of Surface Transport and Directorate General of Shipping. It is also submitted by the ld. counsel for the assessee that vide Order-in-Appeal No. 118/2015 dated 19.5.2015, the Commissioner (Appeals) for the subsequent period has dropped the proceedings. Taking note of these as well as the fact that the courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis. Similar issue was analyzed by Tribunal in Final Order No. 43104/2017 dated 6.12.2017. Hence, we are of the considered opinion that the demand cannot sustain and requires to be set aside, which we hereby do. The impugned order is set aside and the appeal filed by the assessee is allowed with consequential relief, if any
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