ULHAS VASANT BAPAT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. P -III/316/2005, dated 23 -9 -2005 passed by the Commissioner of Central Excise (Appeals), Pune -III. The appellant, Prof. Ulhas V. Bapat (Prof. Bapat's Academy of English & Speech Communication, Pune) got registered with the department under the category of 'Commercial Coaching & Training Services'. He paid Service Tax amounting to Rs. 1,40,180/ - during the period 21 -1 -2004 to 18 -10 -2004. Subsequently, he filed a refund claim dated 16 -11 -2004 on the ground that 'Coaching in Spoken English' comes under the category of 'Coaching in Foreign Languages' and is exempted from Service Tax vide Notification No. , dated 20 -6 -2003. The said refund claim was considered by the jurisdictional Assistant Commissioner, who observed that as per Article 343 of the Indian Constitution, English is an official language and, therefore, it does not come under the category of foreign language. Therefore, he held that 'coaching in English' does not come under the category of Vocational Training and, therefore, the benefit of Notification No. will not apply. Accordingly, he rejected the refund application. Aggrieved of the said order, the appellant preferred an appeal before the lower appellate authority. The lower appellate authority after considering the submissions made, held that 'training and coaching given for spoken English' is not vocational training and, therefore, the benefit of Notification No. would not apply. Accordingly, the appeal was rejected. Aggrieved of the same, the appellant is before us.

(2.) LEARNED Counsel for the appellant makes the following submissions: - -

(3.) WE have carefully considered the submissions made by both the sides.