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2018 (1) TMI 1090 - AT - Service TaxClassification of services - certain courses conducted by the appellant - whether classified under Commercial coaching and training services or not? - Held that: - no College or Institute issues independently any degree. It is university, who are recognized by UGC, who can issue degree. In the present case, the impugned order falls in error in insisting that the Institute itself should issue a degree. We find no force in such findings. Accordingly, the appellants are not liable to pay service tax on such courses. Courses conducted by the appellant in collaboration with Ballarat University, Australia - Held that: - The AIU is mandated to have recognition of equivalence degrees issued by the foreign university, as stipulated by the Ministry of Human Resources Development, Govt of India - it cannot be accepted that courses conducted by the appellant result in issue of degree or diploma which are recognized by the law for the time being in force in India and the in the absence of categorical evidence, the conclusion made by the lower authorities cannot be interfered with. Penalty - Held that: - the issue is one of interpretation of legal provision. The appellant have no malafide intention not to pay the taxes in time - penalty set aside. Appeal allowed in part.
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