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2019 (4) TMI 1151 - AT - Service TaxClassification of services - commercial coaching services and franchise services or not - appellant had been engaged in providing vocational Training to students/corporate employees HELD THAT:- It is a fact that the main appellant are recognized as Research and Education Society and conducts various courses affiliated by the various universities and also as per AITC approved courses and awards degree to the students. Regarding courses, which are being provided in collaboration with Coventry Universities, the same are also recognized by the UK government as well as the parallely by the Punjab Technical Universities - the main appellant is providing the educational services approved by the various Universities recognized under law for the AITC approved course. The fact that some of the students are being the Coventry University cannot be classified as the franchise services as proposed by the Revenue - We also find that the service by the way of education as a part of recognized university recognized by law is taxable neither taxability during the positive list nor under the negative list which has been rightly pointed out by the Ld. advocate. As the main service, other than the transportation service is held to be not liable for service tax, we hold demand on other appellants, who have been visited with the penalty, is also not sustainable and liable to be set aside. Appeal allowed in part.
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