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5. Accordingly, the two show cause notices were issued to the appellant and the demand have been confirmed under three heads in the following manner:
"18. SERVICE TAX ON COMMERCIAL TRAINING OR COACHING SERVICES:
(a) The party submitted that the company was engaged not only in skill up- gradation of construction workers and training of workmen under agreement(s) with C.I.D.C. as alleged in the impugned SCN but also they were imparting vocational training under Skill Development Initiative Scheme which were based on practical training experience which helped trainee(s) directly to develop expertise in a particular group of techniques and make them ready for skilled occupation; that the imparting of the vocational training was the intent and basis of the agreements between State Governments & IGNOU and CIDC on one hand and between CIDC and the assessee company on the other hand; that the State Governments supported the vocational training program through the Principals at ITIs for provision of classrooms / workshops; that the CIDC in association with IGNOU was required to provide the party with competency standards, performance level to be achieved, syllabi, training and testing procedures as approved for each trade by CIDC/ IGNOU; that CIDC would ensure that all those were designed to meet the requirements of construction industry; that ST/57371/2013 and ST/50907/2014 The courses offered by them under agreement(s) with CIDC through its ITI were not general courses of improving communication skills, personality development, general grooming but technical courses imparted in Industrial Technical Institutes as were applicable to construction industry only and they met the conditions for exemption from service tax stipulated by Notfn.

No. 24/2004-ST dated 10.09.2004.

(b) The party further submitted that they imparted training as 'Associate Training or Coaching Centre' of C.I.D.C. and all the charges for such training, testing and certification were collected by CIDC and the same were shared with them as per agreement(s) from time to time and as such entitled for exemption from payment of service tax under Notfn. No. 10/2003-ST dated 20.06.2003.

(c) The party further submitted that trainings provided by them were Modular Employable Skill Courses under Skill Development Initiative Scheme and thus were exempted from payment of service tax under Notfn. No. 23/2010-ST dated 29.04.2010.

20. I also find that the party is not entitled to exemption under Notfn No. 10/2003-ST dated 20.06.2003 as exemption of taxable services was available in respect of services provided by a commercial training or coaching centre in relation to commercial training or coaching which form an essential part of a course or curriculum of any other institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by law for the time being in force, to any person, but this was not the case of the party. The party was also not entitled to exemption under Notification No. 23/2010-ST dated 29.04.2010, as exemption of taxable services was available under this Notification in respect of services provided in relation to Modular Employable Skill courses approved by the National Council of Vocational Training by a Vocational Training Provider registered under the Skill Development Initiative Scheme with the Directorate General of Employment and Training, Ministry of Labour and Employment, Government of India but this was not the case of the party."

16. According to the appellant it was not only engaged in skill up- gradation of construction workers and training of workmen under the agreement with CIDC but was also imparting vocational training under Skill Development Initiative Scheme which was based on practical training/experience which helped the trainees directly to develop expertise in a particular group of techniques and make them ready for skilled occupation. Pursuant to agreements between the State Governments and IGNOU and CIDC on one hand and between CIDC and the appellant on the other hand, the courses offered the technical courses imparted in Industrial Technical Institutes and, therefore, would be exempt from service tax under the Notification dated 10.09.2004.