Case Law Details
Commissioner of Central Excise Vs Consistent Software Technologies (I) Pvt. Ltd. (CESTAT Mumbai)
In the present case the respondent is engaged in imparting the training and coaching in various foreign languages i.e. French, German, Japanese, Spanish etc. which they claimed as a vocational training and covered under Notification No.9/2003-ST and 24/2004-ST. The very identical issue in respect of training and coaching in English language has been decided in the case of Anurag Soni (supra) and Innovative Training Place (P) Ltd. (supra) in which the Tribunal held that the said training is covered under vocational training, hence exempted.
FULL TEXT OF THE CESTAT JUDGMENT
The issue involved in the present case is that whether the commercial training or coaching centre provides training and coaching of foreign languages such as French, German, Japanese, Spanish etc. falls under ‘vocational training’ and consequently exempted under Notification No.9/2003-ST dated 20.6.2003.
2. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) appearing on behalf of the Revenue-appellant, submits that training in foreign languages does not fall under the vocational training whereas the same is clearly covered by commercial training or coaching service, hence liable to service tax. He submits that as per the definition of vocational training institute, it covers only those training which enable the trainee to seek employment or undertake self employment directly after such training. However, in the present case, merely by learning foreign language, it does not enable a trainee to get a job directly.
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