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2018 (8) TMI 101 - AT - Service TaxCommercial training or coaching Services - imparting education in courses - B.Sc. Management/ BBA - M.Sc. International Business - PGDM/PGP/MBA - Diploma in design. Whether imparting of these courses by the appellants constitute rendering a service of commercial training or coaching centre? - Held that:- Though the contention of the appellant is that they are recognized universities under IGNOU and AICT and PTU all being the state functionaries, the appellant also becomes the university recognized by law - there is no single document produced by the appellants to show that IILM has ever been recognized as deemed university by any of the universities constituted under law. Mere approval in their favour by any such government university for conducting certain courses by distant education or by permitting them to do so under convergence scheme cannot cloth them with the title of deemed university. Course which is vocational in nature - N/N. 24/2004-ST dated 10.09.2004 - Held that:- Perusal of said Notification clarifies that the same is not applicable to the appellants. Vocational training institute as per the explanation of said Notification is held to mean an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training offering courses in designated trades as notified under the Apprentices Act, 1961. There is nothing on record to prove said affiliation - demand confirmed. Extended period of limitation - penalty - Held that:- The appellants are admittedly imparting education against heavy considerations. It is apparent on record that they have tried to avoid their tax liability under different pleas i.e. on the ground of them being a charitable trust, another ground of them being a deemed university and of them being imparting education under the aegis of the bodies constituted under the force of law - the appellants being an education imparting institute cannot be presumed to have acquired a wrong interpretation of the legal provisions or notifications or circular still taking the benefit thereof is definitely a deliberate non-disclosure of correct fact and as such suppression of fact - extended period and penalty rightly invoked. Appeal allowed - decided in favor of Revenue.
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