TMI Blog2012 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them from the students/trainees. Entire cost of the courses was met out of the fees collected from students/trainees on a Commercial basis. Demand of service tax under the head 'Commercial Training or Coaching Service' is sustainable on merits. - pre deposit ordered. - 682 of 2011 - 1028/2011 - Dated:- 19-10-2011 - P G Chacko, M Veeraiyan, JJ. For Appellants: Mr A K Jayasankaran Nambiar, Sr. Adv. Mr Kurian Thomas, Adv. For Respondent: Mr Ganesh Haavanur, SDR Per: P G Chacko: This application seeks waiver of pre-deposit and stay of recovery in respect of service tax of over Rs.1.89 crores demanded from the appellant for the period from 1.4.2004 to 31.7.2009 and also in respect of the penalties imposed on them. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recognized by the Government of Kerala, that the certificates issued by the Society are also recognized by the Government, and that nothing was done by the Society with profit motive. The learned Counsel has invited our attention to the following activities of the appellant as enumerated in Para 52 of the impugned order:- Preparing the prospectus in accordance with the directions of the Government Printing and publishing the prospects Inviting and processing the applications from the candidates Preparing the question papers Issuing Hall tickets Organising the conduct of examinations by arranging venues, invigilators, etc. Evaluating the answer sheets and Preparation of rank list. It is submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions in the context of arguing that the educational courses conducted by the appellant and the certificates issued by them were all recognized by "law" in the form of Government Orders. In this connection, Article 13 and Article 162 of the Constitution have been referred to. 5. The learned Counsel has also referred to Board's Circular No. 107/01/2009-ST dated 28.1.2009 wherein the scope of 'Commercial Training or Coaching Centre' was examined and clarified. According to the learned Counsel, levy of service tax on the fees collected by the appellant from the students cannot be justified in view of the Board's Circular. 6. The learned Counsel has also pleaded time bar against a part of the demand of service tax. Finally, he has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions. Prima facie, there can be no question of levy of service tax from the appellant under the head 'Consulting Engineer's Service' in respect of the activities which we have already enumerated hereinabove in respect of conduct of examinations like SET, LET, KGTE and CAB referred to in Para 52 of the impugned order. Those activities and the parameters of 'Consulting Engineer's service' are poles apart. 9. Insofar as the demand of service tax under the head 'Commercial Training or Coaching Service' is concerned, however, it is difficult to take a similar view. We have come across a few Government Orders produced by the learned Counsel, but we have not found convincing evidence of the entire gamut of activities of the appellant having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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