Dr. S.L. Peeran, Judicial Member. - This appeal arises from Order-in-Appeal No. 14/2006 (H-II) S. Tax, dated 15-9-2006 by which the benefit of Notification No. 9/2003-ST, dated 20-6-2003 has been denied to the appellants. The Notification grants benefit in respect of ‘Vocational Coaching and Training Services’ provided by - typing and shorthand institute, TV/Vehicle Repair Training Institute, Tailoring Institute, Industrial Training Institute, Foreign Language Institute. The Notification No. 9/2003 clearly defines ‘Vocational Training Institute’ as follows :

"‘Vocational Training Institute’ means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching."

The Commissioner has proceeded to deny the benefit solely on the ground that they have not registered themselves with AICTE as a Vocational Institute.

2. The Senior Counsel pointed out that the Notification does not envisage registration of a ‘Vocational Training Institute’. He submits that so long as the trainees who achieve skills seek employment or undertake self-empl