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2015 (11) TMI 843 - KERALA HIGH COURT

2015 (11) TMI 843 - KERALA HIGH COURT - 2015 (40) S.T.R. 642 (Ker.) - Challenge to the notices seeking information - Commercial Training or Coaching Services - Revenue contends that 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. - Held that:- even if the stand of the respondents .....

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ning 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 adjudication is complete. - Matter remanded back - Appeal dispos .....

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, CDTP, CHAM & Word Processing under the National Institute of Open Schooling, which comes under the administrative jurisdiction of the Ministry of Human Resources, Government of India. In the writ petitions, they are aggrieved by the notices issued to them by the authorities under the Central Excise Department, who are vested with the administrative supervision of the levy and collection of service tax under the Finance Act, 1994, as amended. By the notices issued to them, the writ petition .....

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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 .....

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ondents on the decision of the Supreme Court in Commissioner of Central Excise v. Sunwin Technosolution P. Ltd. - [2011 (21) S.T.R. 97 (SC)], which interprets an exemption notification that exempted Vocational Training Institutes and clarifies that a Computer Training Institute would not come within the ambit of the exemption that was extended to Vocational Training Institutes. 3. I have heard Sri.S.A.Razzak, the learned counsel appearing for the petitioners in all the writ petitions, Sri.Thomas .....

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spondents that the services rendered by the petitioners would come within the ambit of "Commercial Training or Coaching Services" which is defined in the Finance 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 co .....

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rom 8.4.2011, and in subsequent years. In these writ petitions, this Court need not concern itself with the later amendments as the writ petitions cover the period prior to 8.4.2011. The contention of the writ petitioners is essentially that their Institute would not come within the ambit of the term "Commercial Training or Coaching Centre" for the purposes of levy of service tax. Learned counsel for the petitioners would, in particular, point to the exclusive part of the definition of .....

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ion of "Commercial Training or Coaching Centre" for the purposes of levy of tax. 5. Per contra, it is the submission of the learned Standing counsel for the respondents that, by a separate exemption notification that was made applicable to vocational training institutes, recreational training institutes and computer training institutes, an exemption from the levy of service tax under the head of 'Commercial Training or Coaching Centre' was initially envisaged for the aforesaid .....

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ion 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. - [2011 (21) S.T.R. 97 (SC)] is accepted, the petitioners 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 recogn .....

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