ST – Commercial Training or Coaching Centre

M/s. Opportunities (India) Business Solutions Pvt. Ltd Vs CST (2014-TIOL-636-CESTAT-MUM)

Facts:

Show-cause notices were issued to the appellants raising demand of service tax on the ground that the appellants are providing commercial training and coaching services. The appellants M/s. Opportunities (India) Business Solutions Pvt. Ltd. paid service tax as per the direction of the Revenue. Subsequently, they filed refund claim on the ground that the appellants are not providing any taxable service. In appeal, the demand was confirmed on the ground that the appellants are providing commercial training & coaching services. The

contention of the appellants is that the appellants are an Institute providing computer training which is recognized by Maharashtra State Board of Vocational Examination. As per the definition of Commercial training & Coaching services, the Institute imparts training which is recognized and is excluded from taxable services.

Held:

The certificate is issued by Maharashtra State Board of Vocational Examination. As per the definition, the only exclusion is in respect of institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law. In the present case, the appellants are not issuing any certificate. In view of this, there is no merit in the contention of the appellants that the appellants are not providing any taxable service.