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2019 (11) TMI 1058 - AT - Service TaxCommercial Coaching and Training Services - appellants are engaged in imparting courses such as MBA, PGP programme (industry integrated) - benefit of N/N. 10/2003 dated 20.06.2003 - HELD THAT:- The appellants themselves are not recognized by law to grant any degree and therefore, the service provided by the appellant qualifies as Commercial Coaching and Training. Benefit of N/N. 10/2003 dated 20.06.2003 - HELD THAT:- It is seen that to claim the Notification benefit, the appellant have to establish that the charge for such services are not paid by the service recipient to the service provider - In the instant case, the order in original as well as the impugned order record that the payment has been made to the appellants by the service recipient and thus, the benefit of Notification 10/2003-ST is not available. Also, in view of the decision of Tribunal in case of SRI CHAITANYA EDUCATIONAL COMMITTEE (SCEC) VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR, COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS SRI CHAITANYA EDUCATIONAL COMMITTEE (SCEC) [2015 (6) TMI 627 - CESTAT BANGALORE (LB)], the appellants are liable to pay service tax on the service provided by them as the appellants are not falling under any category excluded from the definition of Commercial Coaching and Training. The demand of duty, interest and penalty under Section 77 and 78 are upheld - appeal dismissed.
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