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Shri Chanakya Education Society Versus Commissioner of Customs & CE, Pune III

2015 (8) TMI 641 - CESTAT MUMBAI

Commercial Training and Coaching Services - Assessee contends that they are charitable institute - Penalty u/s 78 - Invocation of extended period of limitation - Held that:- Tribunal in the case of Great Lakes Institute of Management (2013 (10) TMI 433 - CESTAT NEW DELHI - LB) has specifically held that the service tax liability arises on the charitable institutes which has now been affirmed by retrospective amendment. To that extent we reject the claim and uphold that they are liable for servic .....

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l fees and refund of fees which they have claimed as per the approval of the All India Council of Technical Institute for Indira College of Science needs to be considered in its correct perspective. The claim of the appellant that reduction of hotel fees and refund fees and cum-tax is upheld by the Tribunal in the case of I2IT Pvt. Ltd. (2014 (9) TMI 345 - CESTAT MUMBAI) is correct and we hold that the appellant is eligible for this benefit from the tax liability which needs to be recalculated. .....

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adjudicating authority has confirmed the demands raised in the two show-cause notices dated 31.01.2007 and 21.10.2008 for the period 01.07.2003 to 01.4.2006 and 01.04.2006 to 31.3.2008 respectively. 2. The issue involved in this case is regarding the service tax liability under the category of Commercial Training and Coaching Services. The show-cause notices sought to raise the demand on the ground that the appellant is liable to pay service tax as the services rendered, though charitable, are .....

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s of the case. It is his submission that in respect of show-cause notice dated 31.01.2007, the period of demand is from 01.09.2005 to 31.03.2006 and would be within the limitation and in respect of show-cause notice dated 21.08.2008 demand within the period of limitation would be 1.04.2007 to 31.03.2008. He would submit that the other demands raised in both the show-cause notices are hit by limitation. He would submit that during the relevant period, question as to whether charitable institute w .....

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ands raised within limitation, the lower authorities have not given the benefit of reduction of service tax liability that may arise on Hostel fees, fees refunded and Courses which were approved by All India Council for Technical Education for the period 2006-07. It is his submission that the demand for within the limitation in respect of both the show-cause notices needs to be worked out based upon the calculation along with CAs certificate. It is also his submission that the lower authorities .....

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ise under the category of Commercial Training or Coaching Services. 3.1 Learned Advocates further submission is that one demand in respect of Teaching English as one of foreign language is also involved in this case. It is his submission that the amount received as fees for teaching English are covered under the provisions of Notification 9/2003-ST as vocational training as also CBEC Circular dated 20.06.2003. He also claims question of limitation on this point. 4. Shri K.S. Mishra, learned D.R. .....

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ded period is correctly invoked. It is his submission that penalties imposed under Section 78 are to be sustained as the appellant had suppressed the activities undertaken by them and did not come forward to deposit any amount despite being reminded by various letters from the department. On the question of amount of service tax liability on English Speaking courses conducted by the appellant, he would rely upon the judgement in the case of Prof Ulhas Vasant Bapat v. CCE - 2013-TIOL-1510-CESTAT- .....

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ds to be rejected at the outset as the Larger Bench of this Tribunal in the case of Great Lakes Institute of Management (supra) has specifically held that the service tax liability arises on the charitable institutes which has now been affirmed by retrospective amendment. To that extent we reject the claim and uphold that they are liable for service tax liability under the category Commercial Training or Coaching Services. 6.1 Now reverting to the claim of the appellant that the demand of servic .....

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ing or Coaching Services, would help the appellant in claiming the benefit of extended period and the same cannot be invoked. In our view in both the show-cause notices the demands raised beyond the limitation period are liable to be set aside as per the ratio of majority decision in the case of Shri Chaitanya Educational Committee (supra). Since the demand for extended period is set aside consequently, interest and penalties are also get set aside. 6.2 Now reverting to the demand of service tax .....

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