TMI Blog2015 (11) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... still have a case that the Institutes run by the petitioners fall within the exclusion in the definition of 'commercial training or coaching centre' which excludes an institute or establishment which issues a certificate that is recognised by law from the purview of tax under the head of 'commercial training or coaching centre'. This is an aspect that will have to be considered by the adjudicating authorities when determining the applicability of the levy of service tax to the services rendered by the petitioners. I note that, in some of these writ petitions, the Commissioners of Central Excise of the Thiruvananthapuram, Ernakulam and Calicut Divisions have been made parties. - no coercive steps will be taken till such time as the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices', and therefore, they were not obliged to take out registration as service providers under that head and furnish any returns or other documents as sought for by the respondents. By an interim order passed in the writ petitions, the respondents were restrained from proceeding further against the petitioners in terms of the provisions of the Finance Act, 1994 as amended. The interim orders passed in favour of the petitioners continue to hold good even today, save in W.P.(C).No.3291/2011, where the interim order was vacated by an order dated 7.12.2011. The prayer in all these writ petitions is for a declaration that the petitioners are not liable to pay service tax as applicable to Commercial Training and Coaching Centres, and for qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994, as amended, to mean any training or coaching provided by a commercial training or coaching centre. A Commercial training or coaching centre is in turn defined under the Finance Act, 1994, as it stood during the relevant period, as meaning any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force. It is relevant to ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; was initially envisaged for the aforesaid three categories of training institutes. By a later amendment, the specific exemption that was given to Computer Training Institutes was taken away by the Central Government. It is their stand, therefore, that the omission of Computer Training Institutes in the subsequent notification clearly indicated the legislative intention of not providing an exemption to such Institutes, and therefore, the petitioners would also not be entitled to claim the benefit of the said exemption. 6. On a consideration of the rival submissions, I find that even if the stand of the respondents, which is based on the decision of the Supreme Court in Commissioner of Central Excise v. Sunwin Technosolution P. Ltd. - [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall only be pursuant to the issuance of a show cause notice and a formal adjudication that is to follow, and no coercive steps will be taken till such time as the adjudication is complete. I make it clear that if the Commissioners arrive at a prima facie view regarding the liability of the petitioners to the levy of service tax, it will be open to them to call for the details regarding the value of taxable services rendered by the petitioners during the relevant period before causing show cause notices to be issued to the petitioners. If any such notices, calling for information, are received by the petitioners, then the petitioners shall promptly furnish the details sought for by the Commissioners so that an expeditious adjudication in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
