SIGN IN SUBSCRIBE

News Update

Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
ST - Training in foreign languages is 'vocational training' - entitled for exemption under notification 9/2003-ST: CESTAT

By TIOL News Service

MUMBAI, DECEMBER 12, 2018: THIS is a Revenue appeal.

The issue is whether a commercial training or coaching centre providing training and coaching of foreign languages such as French, German, Japanese, Spanish etc. falls under 'vocational training' and is consequently exempted under Notification No. 9/2003-ST dated 20.6.2003.

The AR submitted that training in foreign languages does not fall under the vocational training whereas the same is clearly covered by Commercial training or coaching service and is, therefore, liable to service tax. It is emphasized that as per the definition of vocational training institute, the same covers only that training which enables the trainee to seek employment or undertake self-employment directly after such training. Inasmuch as in the present case, merely by learning foreign language, it does not enable a trainee to get a job directly and hence exemption under the notification is not available.

The respondent submitted that identical issue has been covered by the Tribunal's following judgments:-

(i) Anurag Soni vs. CCE, Bhopal - Order no. 52009/2017 dated 21 February 2017 &

(ii) Innovative Training Place (P) Ltd. vs. CST, Delhi - 2017-TIOL-1724-CESTAT-DEL.

The Bench extracted the findings from both the aforesaid orders and observed thus-

"4.1 From the above decisions, it can be observed that the training in the present case imparting the foreign languages is at par with the training in English language. Therefore, both the judgments are squarely applicable in the facts of the present case. On perusal of the impugned order, we find that the learned Commissioner (Appeals) after examining the scope of the Board circular, has given a clearing finding and also relying on the Tribunal's judgment in the case of Col's Calibre … - 2011-TIOL-1240-CESTAT-MAD, which was the issue of training centre for communicative English, personality enhancement etc., has given a detailed finding for setting aside the demand confirmed in the original order."

Concluding that there is no infirmity in the impugned order, the same was upheld and the Revenue appeal was dismissed.

(See 2018-TIOL-3737-CESTAT-MUM)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST