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2015 (5) TMI 1012 - CESTAT MUMBAI

2015 (5) TMI 1012 - CESTAT MUMBAI - 2016 (41) S.T.R. 283 (Tri. - Mumbai) - Demand of Service tax - PGDBA course - Held that: Since the service tax liability on the PGDBA course conducted by M/s. Sinhgad Institute of Management and M/s. Sinhgad Institute of Business Administration and Research is not disputed by the assessee, the demands raised against such course along with interest is raised.

Classification under Commercial Training or Coaching Centre - MBA (Residential) Course of Ti .....

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definition of Commercial Training or Coaching Centre and service tax cannot be demanded.

As the entire service tax and interest has 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 .....

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y 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) was issuing certificate of Diploma or Degree to various courses conducted by them. Revenue authorities were of the view that the constituent institutes of appellant-assessee and o .....

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use notice directed the appellant-assessee to show cause as to why service tax amounting to approximately ₹ 14.44 crore and Education Cess of ₹ 21.53 lakhs be not demanded from them along with interest and imposed penalties under various Sections of the Finance Act, 1994. Appellant-assessee contested the show cause notice on merits by adducing various evidences before the adjudicating authority and submitted that the courses/degrees/post-graduation degrees are recognized by various U .....

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y one of their Institute as being covered under the definition of Commercial Training or Coaching services as the said course was not recognized or provided under any statutory authority. Coming to such conclusion, the adjudicating authority confirmed the demand of ₹ 7.29 lakhs and Education Cess of ₹ 14,598/- along with interest and appropriated the amount already paid by the appellant-assessee. The adjudicating authority has also imposed equivalent penalty under the provision of Se .....

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94 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 Reve .....

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and would draw our attention to the Grounds of Appeal as also the findings recorded by the adjudicating authority. He would draw our attention to the definition of Commercial Training or Coaching Centre and submit that education qualification recognized by law for time being in force has been interpreted by various decisions of the Tribunal and the said decisions are holding against the appellant-assessee. He would draw our attention to the Final Order Nos. 514-520/2012, dated 31-7-2012 to forti .....

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sides and perused the records. 7. The issue involved in these cases is whether the courses conducted by various constituent institutes of M/s. Sinhagad Technical Education Society are covered under the category of Commercial Training or Coaching Services or otherwise. Since the appellant-assessee is not disputing the service tax liability on the PGDBA course conducted by M/s. Sinhgad Institute of Management and M/s. Sinhgad Institute of Business Administration and Research we confirm the d .....

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vided by a commercial training or coaching center . Section 65(27) Commercial Training or Coaching Centre means 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 pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or de .....

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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 exami .....

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and Computer Application MBA MCA MMM PGDFT MBA (Residential) 1. Sinhgad Institute of Management : I find that the MBA course is approved for the period 1-7-2003 to 31-3-2006 by AICTE vide letter No. F.No. 431/27-73/MCP(M)/94, dated 14-6-2002. F. No. 431/27-73/MCP(M)/94, dated 24th June, 2005 by the Government of Maharashtra vide letter No. NGC/3398/(3/99)/TE-I, dated 6th Feb. 1999 and by Pune University vide letter No. CA/Approved Institute/7889, dated 18th December, 2002. The MCA course is app .....

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versity of Pune vide letter no CA/5283. Dt. 25-9-2003. CA/4298 Dt. 22-7-2004. The MPM courses are approved 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 N .....

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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 Vidyapeeth (deemed University) vide Memorandum of Understanding dated 4-8-2004. As such it is approved for the period upto 31-3-2006. 2. Sinhgad Insitute of Management and Computer Application : I Find that the MBA cou .....

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vide letter No. TEM/2004/235/04/TE-1, dated 1-6-2004, 2/NGC/2004/ Approval/574, dated 8-10-2004, by the University of Pune vide letter No. CA/5062, dated 4-9-2004, CA/4436, dated 26-5-2005 by the AICTE vide letter No. PG/MCA/MAHA/2004/017, dated 11-5-2004, PG/MCA/ 2004/017, dated 24-6-2005. The MMM course is 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. TEM/2004/235/04/TE-1, dated 1-6-2004, by the University of Pu .....

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inhgad Institute of Business Administration and Research : I find that MBA 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/Approvel/ 2004/653, dated 28-10-2004, by the University of Pune vide letter No. CA/5058, dated 4-9-2004, CA/7961, dated 7-9-2005, by the AICTF vide letter No. PG/MBA/MAHA/2004/008, dated 11-5-2004. The MCA course is started in the year 2004-05 a .....

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. 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 Maharash .....

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d they are approved for the period upto 31-3-2006 by the Department of Technical Education Government of Maharashtra vide letter No. 2/NGC/ Appoval/2004/61, dated 18-10-2004, by the University of Pune vide letter No. CA/5059, dated 4-1-2004. The MCA 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/ Approval/2004-231, dated 9-6-2004, by the University of Pune vide lett .....

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ter No. 2004/1909/29, dated 4-9-2004, by the University of Pune vide letter No. CA/4434, dated 2-3-2005, dated 4-1-2005. 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 period upto 31-3-2006. The above reproduced findings of the adjudicating authority clearly indicate that the courses conducted by the appellant-assessee wer .....

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certificate from the concerned State Government/UT would be required (Notification F.37-3/Legal (iii)/2002, dated 10-9-2003). This notification does not prescribe any certification for existing institutes or establishments, 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 .....

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urses 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 appeared for the examination. The said mark sheet and provisional passing certificate havi .....

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