TMI Blog2015 (2) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... es by the applicant being recognised by the University is not subject matter is not correct as we have to see the whole activity carried out by the applicant. Therefore, the applicant is not providing service under the category of "Commercial Coaching and Training Centre". Further, we find that post 2010, the applicant is collecting service tax on the fees recovered by them from the students to whom they are providing professional courses which are not recognised by the University. Although they are maintain a separate account as "Deposits towards service tax." But as they have collected the amount on account of service tax the same is required to be paid to the department at this stage. - Partial stay granted. - Application No. ST/S/95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication order was passed confirming the whole demand of service tax for the impugned period along with interest and various penalties of the Finance Act, 1994. Aggrieved from the said order, the applicant is in appeal and seeking waiver of pre-deposit at this stage. 3. Shri Sagar Shah, CA, consultant appeared and submits that during the impugned period, appellant was not a Commercial Coaching and Training Centre, therefore, they are not required to pay service tax on their activity. He submits that as per the definition of Commercial Coaching and Training Centre, the applicant is not covered by that as they are giving coaching for the recognised courses of the University which is approved by the UGC. Therefore, service tax liability ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 prima facie the applicant is not covered under the definition of Commercial Coaching and Training Centre . Therefore, the argument advanced by the ld. AR that running of degree courses by the applicant being recognised by the University is not subject matter is not correct as we have to see the whole activity carried out by the applicant. 7. Therefore, the applicant is not providing service under the category of Commercial Coaching and Training Centre . Further, we find that post 2010, the applicant is collecting service tax on the fees recovered by them from the students to whom they are providing professional courses which are not recognised by the University. Although they are maintain a separate account as Deposits towards serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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