Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 503 - AT - Service TaxClassification of services - coaching and training services - Department was of the view that the said services would fall under "Commercial Training Coaching Services" - Held that: - the fees is paid directly to the university by the students in the form of demand draft. The identical issue has been agitated before CESTAT Chennai in the appeal filed by JMC Educational Trust Vs CC Trichy [2010 (9) TMI 509 - CESTAT, CHENNAI]. In the said case, the appellants therein were also obtaining degrees from Alagappa University through Distant Educational Programmes, where the Tribunal had set aside the demand of service tax holding that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. Also, the definition of "commercial training or coaching centre services" as defined under Section 65 (27) of the Finance Act, 1944 during the period of dispute contains a provision excluding "pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force" - From the documents available in file, we note that the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on the basis of Distance Education Council (DEC) guidelines issued under the IGNOU Act, 1985 - appellant would be exempted from service tax levy. Appeal allowed - decided in favor of appellant.
|