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2020 (1) TMI 943 - AT - Service TaxDemand of service tax - fees charged from students for the “Post Graduate Diploma in Liberal Studies” - course conducted by the University - whether covered under the scope of the expression “education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force” or not? - benefit of exemption from service tax in terms of Sr.No.9(a) of Notification No.25/12-ST dt.20.6.2012 or not - extended period of limitation - penalty. HELD THAT:- The private university shall commence enrolment of students for such course or programme of study and shall give authorization to the university to start the course or programme. The private university shall not commence first enrolment of student without specific authorization of the Government. In no case, the application for authorization be kept beyond 120 days, whereafter it shall be deemed to have the concurrence of the Government to start the course or programme of study. The appellant in compliance to the said provisions has obtained authorization from the State Government on 14.7.2014 - the appellant is running the course, namely, Post Graduate in Liberal Studies is a course authorised by the Government of Haryana which is the regulatory body of the appellant. Admittedly, section 22 (3) of the UGC Act clearly states that UGC is not having power to specify the list of diploma, as admitted by the Ld.AR in his written submission. Further, in answer to frequently asked question, it has been clarified by UGC that: “Diploma/certificate courses are not specified by UGC. However, universities can run the diploma / certificate courses and with due approval of its governing councils/statutory council wherever required”. Admittedly, in this case, the appellant has got necessary approval to run the said course. Therefore, the allegation made in the show cause notice is not sustainable as the appellant is not running the course which are not recognised by any law. Thus, the appellant is running course, namely, Post Graduate Diploma in Liberal Studies is recognized by the State of Haryana which the regulatory body is authorizing the appellant to run the course and as per the report of expert of committee of UGC approved intake 200 whereas 197 is the current intake. Therefore, the appellant is entitled for the benefit of exemption Notification No.25/12-ST dt.20.6.2012.
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