Service Tax inapplicable to Institutes providing foreign language training; constitutes vocational training

By:

CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of ‘commercial training and coaching service’; Relies upon co-ordinate bench rulings in British School of Language, New Delhi and Alliance Francaise De Delhi wherein institutes imparting training in foreign language were held to be ‘vocational training institute’; Also, sets aside invocation of extended period of limitation; Consequently allows assessee’s appeal and extends exemption under Notification No. 9/2003-ST and Notification No. 24/2004-ST

Citation: [TS-38-CESTAT-2018-ST]