Commercial Training or Coaching

CESTAT, Bangalore Bench

Globe College of Travel & tourism

v.

Commissioner of Service Tax, Mangalore

DR. S.L. PEERAN, JUDICIAL MEMBER

AND T.K. JAYARAMAN, TECHNICAL MEMBER

STAY ORDER NO. 290 OF 2007

APPEAL NO. ST/St/148 of 2006 IN ST/244 of 2006

March 27, 2007

Section 65 of the Finance Act, 1994 - Commercial training or coaching - Assessee had entered into an agreement with an international association to offer courses developed by that association for training of travel agents – Revenue considered training given by assessee as coming within category of commercial training and demanded service tax from assessee alongwith penalty - Commissioner had taken a view that assessee was not entitled to benefit of exemption Notification no. 9/2003 - (ST) dated 20-6-2003 and Notification no. 24/2004-(ST), dated 10-9-2004, because that course was not recognized course under any law in force in India - Whether since Notification refers to course recognized in terms of law assessee did not have a very strong case, and, therefore, it was directed to pre-deposit a part of sum towards demand - Held, yes [Para 3]

Circular & Notifications : Notification No. 9/2003-ST, dated 20-6-03 and Notification No. 24/2004-ST, dated 10-19-2004