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2013 (6) TMI 562 - AT - Service TaxCommercial training or coaching service - The appellant are a society registered under Society Registration Act, 1860 and are engaged in organizing various courses in clinical medicine in collaboration with Cranfield University, U.K. - Held that:- though the appellant have pleaded that they had been conducting courses in affiliation with Guru Jambeshwar University, Hisar; Dr. M.G.R. Education and Research Institute (Deemed university), PRIST University, Thanjavur and the degree awarded by the above universities are recognized by UGC and, therefore, the Appellant are not covered by the definition of "commercial training or coaching centre" and as such, no service tax can be demanded from them on the amounts charged by them from the students for the courses in clinical sciences being organized in collaboration with Cranfield University, U.K., no finding has been given by the Commissioner on this plea. In my view, this is the most important point in this case and in course of de novo proceedings, the Commissioner has to give his finding on the above plea of the appellant and if it is found that during the period of dispute, they were also conducting courses which resulted in award of degrees, diplomas, etc. recognized under the Indian laws, the appellant would be outside the purview of the definition of "commercial training or coaching centre", as the same stood during the period of dispute, and no service tax can be charged from them even in respect of the courses being conducted in collaboration with Cranfield University, U.K. - Case remanded back for de-novo decision.
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