MALLIKA JEYABALAN Vs. COMMISSIONER OF CENTRAL EXCISE, MADURAI

JUDGEMENT

(1.) XXXXXX.

(2.) THE appellant in this case have been providing training relating to various procedures and statutory compliances to be made in relation to export of goods. Revenue wanted to tax their activity under the category of "commercial training and coaching" for the period 1 -4 -2004 to 31 -3 -2009. A SCN issued in this regard has been adjudicated, confirming a demand of Rs. 2,93,315/ - along with interest and penalties. The appellant is claiming that the training that they are providing would qualify to be 'vocational training' which was exempted under Notification No. , dated 10 -9 -2004. The appellant submits that the issue pertaining to similar training given by many other competitors and other training institutes in similar fields has come up before the Tribunal and the Tribunal has given final decisions accepting the contention that such training is eligible for the said exemption. In particular, they rely on the following decisions: -