Case Details: Raiganj Computer and Information Technology Versus Commissioner of CGST and Central Excise, Kolkata (2025) 32 Centax 442 (Tri.-Cal)
Judiciary and Counsel Details
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Shri K. Anpazhakan, Member (T)
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Smt. Shreya Mundhra, Advo., for the Appellant.
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Shri S.K. Jha, Authorized Representative, for the Respondent.
Facts of the Case
The appellant was engaged in providing National Council for Vocational Training (NCVT)-approved Modular Employable Skill (MES) courses under the Skill Development Initiative (SDI) Scheme of the Government of India. It was stated that these courses were designed under the said scheme and that the services rendered were covered under Sl. No. 9A of Notification No. 25/2012-S.T., dated 20-06-2012, which exempts vocational education courses offered by Government institutions or local authorities. The appellant contended that the courses provided were specifically exempt from levy of Service Tax in terms of the said notification. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
CESTAT Held
The CESTAT held that the NCVT-approved MES courses provided by the appellant under the SDI Scheme of the Government of India were specifically exempt from levy of Service Tax by virtue of Sl. No. 9A of Notification No. 25/2012-S.T., dated 20-06-2012. It was observed that the services in question were covered within the scope of vocational education/training/skill development courses offered by Government institutions or local authorities. The appeal was allowed, and the demand for Service Tax was set aside.
List Of Case Cited
- Hindustan Petroleum Corporation Ltd. v. Commissioner — 2005 (190) E.L.T. 140 (Tribunal) — Referred [Para 10]
- Raychem RPG Ltd. v. Commissioner — 2022 (382) E.L.T. 474 (S.C.) = (2022) 1 Centax 14 (S.C.) — Referred [Para 10]
- SRK Innovatives School of Information Pvt. Ltd. v. Pr. Commissioner — (2025) 32 Centax 52 (Tri. – Hyd.) — Relied on [Paras 10, 16]
