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TMI Blog2013 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... s, chiefly, engaged in the activity of conducting classes for Intermediate courses recognized by the Board of Intermediate Education, Govt. of Andhra Pradesh during the material period. They imparted education and coaching to such students on the basis of prescribed syllabus and, on the students' successfully completing the courses, issued "pass certificate-cum-memorandum of marks" signed by the Principal of the Institute and the Controller of Examinations. In addition to such coaching given to the students, special coaching classes were conducted for the same students to equip them for appearing at various entrance examinations. The appellant collected additional fees for this extra coaching given to the students. In a parallel activity, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 135 (AP)] wherein the Hon'ble High Court set aside the Tribunal's Stay Order and remanded the matter to this Bench for fresh decision. In the remanded proceedings, this Bench vide 2011 (23) STR 481 (Tri. Bang.) took note of an attachment order dt. 04/03/2009, whereby property worth Rs.27 crores had been attached by the Department, and considered the attached property to be enough security to safeguard the interest of the Revenue and, on that basis, ordered waiver and stay. This Stay Order was challenged before the High Court by the Department and the Hon'ble High Court vide 2012(25) STR 584 (AP) directed the assessee to predeposit 1/3 of the amount of service tax and penalty. The learned counsel for the appellant has particularly invite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the fees collected at the "exclusive coaching centres" (which imparted coaching to non-Intermediate students) is over Rs.4.27 crores and that an amount of Rs.89,05,859/- has been paid towards this demand and the same has been appropriated in the impugned order also. 3. As against the demand of over Rs.63 crores quantified on the fees collected from the Intermediate students, the learned counsel has claimed prima facie case on merits on the strength of Circular No.B3/7/2003-TRU dt. 20/06/2003 issued by the CBEC and the decision of this Bench in CCE, Trivandrum Vs. Tandem integrated Services [2010(20) STR 469 (Tri. Bang.)]. It is particularly submitted that this Bench in the case of ICFAI Vs. CCE, Hyderabad vide Final Order Nos.514-520/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. of Andhra Pradesh had prescribed the tuition fees to be collected by the appellant from the Intermediate students, the appellant chose to collect much higher fees, sometimes 10 to 15 times higher, from such students. It is submitted that the extra fees collected by the appellant were much higher than the prescribed fees and the same accounted for "commercial training or coaching" imparted to the Intermediate students. In this context, the learned special consultant also claims support from para 14 of the Final Order passed by this Bench in the ICFAI cases, wherein the parameters of an "educational institution" were laid down and it was held that institutions which conformed to such parameters could be considered to be educational instit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal. They claimed prima facie case on the ground of limitation only and hence this Bench had no occasion to consider the merits of the case at stay stage for the earlier period. Arguments have been addressed by both sides on merits in the instant case. It is not in dispute that the explanation added to Section 65(105)(zzc) of the Finance Act by the Finance Act 2010 w.e.f. 01/07/2003 operates against the appellant insofar as the meaning of the expression "commercial training or coaching centre" is concerned. According to the retrospective amendment, the said expression shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or instit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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