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2018 (3) TMI 550 - AT - Service TaxCommercial Training Coaching Services - coaching and training services to the students of Alagappa University, Karaikudi and Periyar University - Held that: - The fee is charged as per the directions of the university and the courses are also conducted as per the curriculum and guidelines provided by the university. The fees is paid directly to the university by the students in the form of demand drafts. The identical issue has been agitated before CESTAT Chennai in the appeal filed by JMC Educational Trust Vs CC Trichy [2010 (12) TMI 1150 - CESTAT CHENNAI], where it was held that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. From the documents available in file, it is found 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. This being so, appellant would be exempted from service tax levy during the period of dispute under Section 65 (27) of the Act even without benefit of N/N. 10/2003-ST. Appeal allowed - decided in favor of appellant.
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