2026-VIL-1332-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Taxability of Commercial Training and Coaching services – Appellant provided training in construction activities to candidates referred by manpower agencies; upon completion, candidates cleared competency tests conducted by Government of Singapore and were sent to Singapore for employment - Department issued show cause notice invoking extended period of limitation, alleging short-payment of service tax as the services fell under Commercial Training or Coaching Service – Whether services provided by training institute qualify for exemption under Notification 24/2004 as Vocational Training and whether extended period of limitation can be invoked – HELD – An institute providing vocational training that imparts skills to enable trainee to seek employment or undertake self-employment directly after training or coaching is covered under definition of Vocational Training Institute - By virtue of CBEC Notification 24/2004-ST, services provided by Vocational Training Institute in relation to commercial training or coaching are exempt from service tax. The certificate issued by appellant, once accepted by Indian Government and Singapore Government, constitutes a recognized qualification – The appellant is entitled to benefit of exemption as Vocational Training Institute at least up to 27.02.2010; Revenue failed to make out case of fraud, collusion or willful misstatement; no element of mens rea established - Appellant had voluntarily paid service tax in December 2008 before issuance of show cause notice; extended period of limitation cannot be invoked without evidence of suppression of facts with intent to evade tax; only demand for normal period can be sustained – Demand is restricted to normal period; penalties under Sections 76, 77 and 78 are deleted - The appeal is partly allowed
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