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2017 (7) TMI 689 - AT - Service TaxCommercial coaching or training service - Fee received for coaching provided for Business English and Personality Development - fees received for offering courses of London School of Economics (University of London) resulting in issue of degree by the University of London - tax liability - demand - Held that: - the degree or diplomas are issued by the Universities or the main organisation to which the college or an institute or a centre is affiliated. Keeping this in the background, it can be seen that the degree or diploma being issued by University of London can be considered at par while interpreting the scope of commercial training or coaching centre. Whether such a degree or diploma is recognized by law for the time being in force? - Held that: - The UGC, AICTE etc are recognizing bodies of a University or an Institution. The degree or diploma awarded by these institutions considered as recognized by law for time being in force. In this connection, we note the position has been clarified regarding the scope of the term qualification 'recognized by any law' vide Board circular dated 28.08.2012. It clarifies that 'recognized by any law' will include such course as are approved or recognized by any entity established under a central or a state law, including delegated legislation, for the purpose of granting recognition to any education course. It is relevant to note here that the department has been taking consistently a view that when an educational institute is affiliated to a university/institution awarding a degree recognized by law, then the said institute is not a commercial training or coaching centre. Reference can be made to circular No.26/2003 28.08.2012 and 26.02.2010 of the Board. Admittedly, the appellants were providing course resulting in the award of B. Tech, BBA, MBA of Allahabad Agricultural Institute (deemed university). No demand for Service Tax has been made in respect of these courses. Even on this ground, the appellants can not be considered as commercial coaching or training centre. Apart from the fact that the appellants will fall outside the purview of commercial coaching or training centre, I find that the Business English Course and Personality Development course offered by the appellants will be covered by exemption notification No.9/2003 ST. Demand set aside - appeal allowed - decided in favor of appellant.
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