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2018 (4) TMI 846 - AT - Service TaxCommercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - The demands were confirmed by the adjudicating authority on the ground that the YCMOU is an open university and is basically a distance learning mechanism, in which the students are not expected to attend any specific college/ institute - CBEC Circular No. 59/8/2003 dt. 20.06.2003 - Held that: - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses. Letter F1-52/2000(CPP-II) dt. 05.05.2004 issued by the Joint Secretary, University Grants Commission clearly states that the Degrees/ Diplomas/ Certificates awarded by the Open University in conformity with the UGC notification on specification of degrees as equivalent to the corresponding awards of the traditional universities in India - there is no doubt that the Appellant trust running courses are equivalent to regular courses of YCMOU and there cannot be any distinction between the regular colleges and the education imparted by the Appellant. In terms of CBEC Circular No. 59/8/2003 dt. 20.06.2003 the Appellant is not liable to service tax - also reliance placed in the case of COMMR. OF C. EX., TRIVANDRUM Versus TANDEM INTEGRATED SERVICES [2010 (8) TMI 401 - CESTAT, BANGALORE], where it was held that the colleges apart from imparting education for obtaining recognized degrees/diploma/certificates, also impart training for competitive examinations, such institutes or establishments are outside the purview of “Commercial Training or Coaching Institute”. Appeal allowed - decided in favor of appellant.
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