Facts

• The appellant, Advance Computer Education, is a society for Information & Technology Development (SITD) having registered office at Kannur, Kerala for providing Computer Teachers Training course, Computerised Professional Accounting course and Wi-Fi net-working.
• Revenue contended that they have provided the service with the brand name of SITD and they are not eligible for small scale exemption available under the Notification No. 6/2005-ST dated 01.03.2005.
• Accordingly, demand of Rs. 15,114/- was confirmed invoking extended period, however the appellant claimed that they are eligible for small scale exemption as their total value is much below the threshold exemption limit of Rs. 10 Lakh per year and  they are providing service under the brand name of another person and they are eligible for exemption on the vocational training service.

Issue 

• Whether the appellant is liable to pay service tax under the category of Commercial Training or Coaching Service for the computer training provided by the appellant to the students during the period 21.06.2006 to 30.11.2009.

Order

• The authorities observed that there is no dispute that the appellant are franchisee of SITD and the service was also provided to the students by the SITD and therefore the appellant is not eligible for small scale exemption.
• Further, in respect to exemption on vocational training, it was observed that the Computer Education service has been excluded from the Vocational Training service by Notification No. 19/2005-ST dated 07.06.2005. As the period of dispute is 21.06.2006 to 30.11.2009, hence, the appellant is not eligible for exemption under the vocational training.
• The Tribunal considering the matter involved interpretation of law, hence extended period is not sustainable and the penalty under section 78 is also not imposable. The Tribunal hold that appellant is liable to service tax only for the normal period. 
• The appeal is partly allowed in the above terms.