TMI Blog2014 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... nd issuing certificates or degrees to the successful students, the activities undertaken by the appellant were prima facie activities undertaken in aid of education institutions. For these reasons, prima facie, we have found a strong case for the appellant against the demand raised to the extent of ₹ 1.94 crores + ₹ 82 lakhs. - full stay granted. However, appellant has not made out such a case against the demand of ₹ 20 lakhs which was quantified on the gross amount received by the appellant from the NASSCOM. There is no evidence on record to indicate that NASSCOM is an educational institution - Pattern of question papers was given by the NASSCOM but the questions were prepared by the appellant. In this process, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the respective agreements entered into by the appellant with the service recipient. (e) Under the agreements with the Manipal University, and the SMU, appellant conducted regular examinations for the students of the two universities and online entrance examinations for the candidates who sought admission to the universities. The appellant arranged these examinations at select centres, deployed their own personnel for the conduct of these examinations, and conveyed the results of these examinations to the respective universities. The question papers for these examinations were set by the respective universities. (f) Under the agreement with NASSCOM, the appellant conducted skill assessment tests for candidates who want ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel has referred to the definition of certain services viz. Rent-a-Cab service , Tour Operator s Service etc. , wherein such services rendered to educational institutions were kept out of the levy. In this connection, the learned counsel has also invited our attention to the negative list notified under the Finance Act, 2012. The plea of limitation has also been raised. Finally, it is submitted that the appellant s financial condition is very bad as evidenced by the audited balance-sheet for the year ending 31st March 2011. 3. We have given careful consideration to the submissions. The substantive issue is whether the activities undertaken by the appellant under the agreements with the Manipal University, the Sikkim-Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompletion of such courses and issuing certificates or degrees to the successful students, the activities undertaken by the appellant were prima facie activities undertaken in aid of education institutions. For these reasons, prima facie, we have found a strong case for the appellant against the demand raised to the extent of ₹ 1.94 crores + ₹ 82 lakhs. 4. However, the appellant has not made out such a case against the demand of ₹ 20 lakhs which was quantified on the gross amount received by the appellant from the NASSCOM. There is no evidence on record to indicate that NASSCOM is an educational institution. The role of the appellant in relation to NASSCOM is of a different complexion. Pattern of question papers was give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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