No Service Tax on advanced fire-fighting training & elementary first aid course

Cochin Shipyard Ltd. Vs CCEx. & S.Tax (CESTAT Bangalore) The issue under consideration is whether service tax is applicable on the fee income earned from the students under the category of “Commercial Training or Coaching Services”? In the present case, the appellant assessee is a PSU mainly engaged in the activity of ship building and repair works. It is also running a Marine Engineering Training Institute which conducts courses for engineering students in the field of advanced fire-fighting and elementary first aid course, which activity is the subject matter of dispute in the presen...