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5.2.1. With respect to the demand of Service Tax on the vocational training rendered by them for the periods 2010-11, 2011-12 and 2012-13 (up to June, 2012), it is the appellant's submission that the exemption was available in relation to Modular Employable Skill courses approved by the National Council of Vocational Training (NCVT), 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; they have registered for modular employable skill courses and obtained certificate from the DGET. In this regard, the appellant states that such certificate obtained was in the name of 'Orion Learning Centre, Barasat', which is another office of the appellant-company i.e., M/s.

9.2. In this regard, the appellant has also referred to Notification No. 23/2010-S.T. dated 29.04.2010 (effective till 01.07.2012), by way of which exemption was available 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 Appeal No(s).: ST/76554,76558/2016 & ST/75133&75155/2017-DB and Training, Ministry of Labour and Employment, Government of India. The relevant portion of the said Notification is reproduced below: -

"In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-

clause (zzc) of clause (105) of section 65 of the Finance Act, when 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, from the whole of the service tax leviable thereon under section 66 of the Finance Act."

The appellant has been issued registration to run the MES course as seen from the letter dated 06.04.2010 issued by the Regional Director, DGET, Ministry of Labour & Employment, Government of India, for conduction of training programme under Skill Development Initiative Scheme based on Modular Employable Skill. For the sake of ready reference, the said letter is reproduced below: -

Appeal No(s).: ST/76554,76558/2016 & ST/75133&75155/2017-DB 11.4. We observe that the lower authorities have denied the exemption to the appellant as provided under sub-clause (iii) of clause (l) of Section 66D of the Finance Act, 1994. The ground for such denial of exemption by the Revenue is that the address mentioned in the said certificates is not there in the registration certificate of the appellant as per ST-2 and thus, Rule 4(2) of the Service Tax Rules has not been followed. We take note of the appellant's submission in this regard that they have maintained a centralized accounting system in terms of Rule 4(2) of the said Rules and have been paying Service Tax on the basis of the premises located in such centralized accounting. It is seen that the appellant has taken centralized registration at 'Orient Edutech Private Limited' in Kolkata. Thus, we hold that the centralised registration covers all activities undertaken by the appellant and there is no need for a separate registration.