2026-VIL-1079-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Commercial Training or Coaching Services - Exclusion under Section 65(27) of Finance Act, 1994 – Respondent conducts Maritime training academy imparting coaching and training in maritime courses and issues certificates recognized by the Director General of Shipping under the Merchant Shipping Act, 1958 - Whether services rendered by the academy fall under the category of 'Commercial Training or Coaching' Service or excluded from the definition under Section 65(27) of the Finance Act, 1994 – HELD - The services rendered by the respondent are excluded from the levy of service tax as the institute is approved by the Director General of Shipping for conduct of courses for aspiring seafarers, and the certificates issued are recognized by law through the Director General of Shipping who is the authority vested with the power to issue competency certificates under Section 78 of the Merchant Shipping Act, 1958. The Tribunal in Cochin Shipyard Ltd. case, held that courses conducted come within the excluded category of the definition of commercial training or coaching centres. The courses are conducted as per the syllabus prescribed by the Director General of Shipping in line with requirements of the STCW code and are not mere internal coaching classes, hence the Respondent is not liable to pay service tax under the category of commercial training or coaching services - There is no finding on the second issue regarding legal services, which has been fairly admitted by the respondent. The respondent has agreed to discharge the service tax along with interest. Penalties are set aside – The appeal is partially allowed
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