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2019 (3) TMI 1440 - HC - Service TaxCommercial Training or Coaching Service - benefit of Para 2.2.2 and 2.2.3 of the CBEC Circular No.59/8/2003 dated 20.06.2003 - Held that:- The assessee herein is also imparting education to obtain recognised degrees/diplomas from Universities and that apart the students are also being provided training to appear for competitive examinations, entrance tests, etc. It is not necessary that the respondent-firm should issue a certificate, diploma or degree. The students given coaching by the appellant are issued with certificates, diplomas and degrees, as issued by the Universities; identical to regular colleges and parallel colleges also. The students are being prepared for courses and are imparted training to appear for competitive examinations as well. The decision of this Court in Malappuram District Parallel College Association [2005 (8) TMI 336 - HIGH COURT OF KERALA] would squarely apply to the respondent-firm, since they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted academic bodies. Hence when such institutes also carry on training schedules to prepare students for competitive exams, categorised as “commercial coaching”; as per the clarification issued by the CBCE, they stand exempted. Franchisee services provided by the respondent has been excluded by the Adjudicating Authority as well as the Tribunal from exemption. It is only the service tax pertaining to “commercial training or coaching services” that the exemption is extended - there is no infirmity, whatsoever, in the impugned order of the Tribunal and the appeal is only to be dismissed answering the question framed in favour of the respondent and against the department-appellant.
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