Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 96 - AT - Service TaxCommercial Training or Coaching Centre - Liability of Service tax on degree of B.Arch. - case of Revenue is that the degree of B.Arch. is not recognized/approved by AICTE and hence assessee is liable to pay service tax - Board’s Circular No. 107/1/2009-ST dated 28.01.2009 - Whether the assessee-Respondents are liable to pay Service Tax under the category of ‘Commercial Training or Coaching Centre’ in terms of Section 65(27) of the Finance Act, 1994, as amended, and the degree of B.Arch offered by them is recognized by law for the time being in force? Held that:- It is not in dispute that the said degree B. Arch. is a recognized degree under UGC Act (University Grants Commission) and also recognized by Rajasthan Technical University, Kota; Council of Architecture; and Yashwantrao Chavan Maharashtra Open University. However, the only case of the Department is that, the said degree is not recognized by AICTE by relying upon the Board Circular dated 28.01.2009. Reliance placed in the case of SHRI PRINCE SHIVAJI MARATHA BOARDING HOUSE’S COLLEGE OF ARCHITECTURE, KOLHAPUR & OTHERS VERSUS STATE OF MAH AND OTHERS [2004 (9) TMI 682 - BOMBAY HIGH COURT], wherein the issue was, Whether the All India Council of Technical Education Act, 1987 over rides the provisions of Architects Act, 1972 in the matter of prescribing and regulating norms and standards of architectural institutions? and the Hon’ble High Court has held that the provisions of the Architects Act are not impliedly repealed by the enactment of AICTE Act because in so far as the Architecture Institutions are concerned, the final authority for the purposes of fixing the norms and standards would be the Council of Architecture. Impugned order upheld - Service tax on degree of B.Arch. not leviable - appeal dismissed - decided against Revenue.
|