TMI Blog2015 (5) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... been discharged by the appellant-assessee before the issue of show cause notice and they could have entertained a bona fide belief that having recognized by various Universities for all courses, PGDBA may also fall under the same category,the non-discharge of service tax liability seems to be under bona fide belief. Therefore, by invoking the provision of Section 80 the penalty imposed is set aside. - Decided against the revenue - ST/161-163/2009 and ST/Cross Objection/46/2009 - Final Order Nos. A/1350-1352/2015-WZB/STB - Dated:- 28-5-2015 - Shri M.V. Ravindran, Member (J) and P.S. Pruthi, Member (T) Shri R.K. Das, Deputy Commissioner (AR), for the Appellant. Shri Vidhyadhar Apte, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These two appeals are directed against the same order-in-original hence disposed of by a common order. Both, Revenue as well as assessee are aggrieved by the said order and assessee has also filed a Cross Objection against the appeal filed by Revenue. 2. The relevant facts that arise for consideration are on enquiries, it revealed that M/s. Sinhagad Technical Education Society (appellant-assessee) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalties, while Revenue aggrieved by the impugned order wherein the demand has been dropped in respect of MBA (Residential) Course of Tilak Maharashtra Vidyapeeth (deemed University) and has filed appeal also for implementation of penalty under Section 76 of the Finance Act, 1994 for the amounts confirmed as service tax liability. 4. Learned Counsel appearing on behalf of the appellant-assessee would submit that the entire demand of tax in respect of PGDBA has been paid before issuance of show cause notice along with interest. It is his submission that the course being not recognized under any law they are not contesting this issue on merits but submits that the penalties imposed by the adjudicating authority be set aside. 4.1 On the appeal filed by the Revenue he would submit that the adjudicating authority has correctly come to the conclusion that the courses conducted by the appellant-assessee (respondent in the Revenue s appeal) are recognized by statutory body confirmed under an Act. He would draw our attention to the specific paras, i.e., 31, 39 and 43 of the impugned order. He would also submit documents, i.e., mark sheets issued by the University of Pune and Tilak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any education qualification recognized by law for the time being in force . It can be seen from the reproduced provision that only education in the field or sports, pre-school coaching and training centers, institutes or establishments which issue any certificate, diploma or degree or any education qualification recognized by law for the time being in force are excluded from the service tax net. 7.2 The appellant-assessee had maintained a stand that the courses conducted by them are recognized by University of Pune and Tilak Maharashtra Vidyapeeth and the courses are approved by AICTE. 7.3 The adjudicating authority on considering the entire details and the evidence provided by the appellant-assessee during the course of personal hearing, came to a conclusion as under (Scanned copy of relevant paragraphs from impugned order) :- 43. In the light of the above, the details of the courses provided by various Institutes of Sinhgad Technical Education Society are examined. The sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved for the period 1-7-2003 to 31-3-2006 by the Government of Maharashtra vide letter No. NGC 3398/11275/(302/98) TE-1, dtd 30-6-1998, by the University of Pune vide letter no. CA/ Approved Institute /5397 Dt. 26th August 2002, CA/4298 Dt. 22-7-2004. The MMM courses are started in the year 2005-06 and they are approved for the period upto 31-3-2006 by the Government of Maharashtra vide letter No. Approval/2004/(506/04)/TE-6 dated 4-9-2004 and by the University of Pune vide letter no. CA/4437 dated 26-5-2005. The PGDFT courses are started in the year 2004-05 and they are approved for the period upto 31-3-2006 by the Government of Maharashtra vide letter No. Approval/2004/(433/04)/TE-6 Dt. 5th July 2004, by the University of Pune vide letter No. CA/5439 Dt. 2979/2004, CA/2372 Dt. 19-10-2005. The PGDIEM courses are started in the year 2005-06 and they are approved for the period upto 31-3-2006 by the Government of Maharashtra vide letter No. Approval/2004/(506/04)/TE-6 dated 4-9-2004 and by the University of Pune vide letter No. CA/4437 dated 26-5-2005. The MBA (Residential) course is started in the year 2005-06. It is started under the aegis of Tilak Maharashtra Vidyapeet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 13-8-2004 by the University of Pune vide letter No. CA/5060, dated 4-9-2004. CA/7981, dated 7-9-2005 by the AICT vide letter No. PG/MCA/MAHA/2004, dated 11-5-2004. The MMM course is started in the year 2004-05 and they are approved for the period upto 31-3-2006 by the Department of Technical Education Government of Maharashtra vide letter No. 2/NGC/2004/ 731, dated 18-11-2004 by the University of Pune vide letter No. CA/5441, dated 29-9-2004 CA/7981, dated 7-9-2005. The MPM course is started in the year 2005-06 and they are approved for the period upto 31-3-2006 by the Department of Technical Education Government of Maharashtra vide letter No. 2/NGC/ 2005/61, dated 2-2-2005 by the university of Pune vide letter No. CA/4435, dated 26-5-2005. The PGDFT course is approved by the Department of Technical Education Government of Maharashtra vide letter No. 2/NGC/ 2005/61, dated 2-2-2005 by the University of Pune vide letter No. CA/4436, dated 26-5-2005. The MBA (Residential) course is started in the year 2005-06. It is started under the aegis of Tilak Maharashtra Vidyapeeth (deemed University) vide Memorandum of Understanding dated 4-8-2004, As such it is approved for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablishments, which did not introduce any additional programme or did not increase in intake in an existing programme. Thus, at that stage, not having a AICTE approval for such existing institution or establishment did not make them ineligible for being an institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by the law for the time being in force. Thus, if otherwise recognized or accepted, this sole reason of absence of AICTE approval did not cause such institutions or establishments to be within the service tax net. 7.4 During the course of hearing before us we directed the learned Counsel for the appellant-assessee to produce the copies of mark sheets as well as certificate issued, if any, in respect of courses conducted by the appellant-assessee. Learned Counsel filed a written submission wherein such certificates and mark sheets were produced. On perusal on the said documents we do find that statement of marks as well as provisional passing certificate are issued by Tilak Maharashtra Vidyapeeth and University of Pune mentioning the name of the appellant-assessee as Institute/College from where the student ..... X X X X Extracts X X X X X X X X Extracts X X X X
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