2025-VIL-2045-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 65(27) of Finance Act, 1994 – Providing of training program – Tax liability – Appellant is engaged in providing training program called Short Term Executive Program and Reach Out Program which are designed to needs of plantation and associated Agri-Business Sector – Revenue observed that this training falls under category of Commercial Coaching or Training Services which are liable to service tax – Commissioner confirmed demand as proposed in show cause notice – Whether Appellant is liable to pay Service Tax under category of Commercial Training or Coaching Service as defined under Section 65(27) of the Act – HELD – As per Section 65(27) of the Act, commercial training or coaching centre means any institute providing commercial training or coaching for imparting skill or knowledge on any subject or field other than sports, but does not include institute which issues any certificate recognised by law. As per above definition, any institute or establishment which issues any certificate or degree or any educational qualification recognized by law was excluded from purview of Service Tax. Appellant was providing short term courses to planter of officials of various Commodity Boards, for which, consideration is received. Since there is nothing on record to show that Appellant is issuing any certificate recognized by law, they do not fall under exclusion clause, and hence, they are liable to discharge service tax. Considering the fact that these are interpretation issues, question of invoking extending period of limitation does not arise. Demand is confirmed for normal period only – Appeal partly allowed
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