2026-VIL-1218-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Appellant, engaged in providing vocational training services in spoken English language, claims exemption under Notification Nos. 09/2003 and 24/2024 on the ground that it is a vocational training institute - Whether the appellant is eligible to claim exemption from service tax under the said notifications without producing documentary evidence of approval by the National Skill Development Corporation or the Sector Skill Council - HELD - While Notification No. 09/2003 exempts taxable services provided in relation to commercial training or coaching by vocational training institutes that impart skills to enable trainees to seek employment, the eligibility conditions require specific affiliations or approvals - Further, Notification No. 25/2012 also provides similar exemption but restricts it to services provided by the National Skill Development Corporation; Sector Skill Council approved by the National Skill Development Corporation; assessment agencies approved by the Sector Skill Council or National Skill Development Corporation, or training partners approved by either the National Skill Development Corporation or Sector Skill Council - The appellant, not being any of the prescribed authorities, can only be covered under the category of training partner provided it proves approval by the competent authorities. Since the appellant has admittedly not produced any such evidence despite ample opportunities, the appellant does not qualify for exemption under any exemption notification - The demand for the normal period is upheld and the appeal is partially allowed only to the extent of setting aside the demand for the extended period which is barred by limitation
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