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2016 (3) TMI 524 - CESTAT NEW DELHI

2016 (3) TMI 524 - CESTAT NEW DELHI - 2016 (44) S.T.R. 285 (Tri. - Del.) - Liability of Service tax and exclusion - Provider of 'commercial training or coaching service' taxable under section 65 (105) (zzc) - Held that:- this issue has been made amply clear in Great Lakes Institute of Management Ltd & oths Versus CST, Chennai & Oths [2013 (10) TMI 433 - CESTAT NEW DELHI - LB]. The contention of the appellant that they are the providers of education and not a commercial coaching or training insti .....

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9 dated 19th March 2009 of Commissioner of Service Tax, Delhi which has confirmed demand of ₹ 10,59,84,461 for the period from 1st July 2004 to 9th September 2004 and between 16th May 2005 and 31st March 2007 as provider of 'commercial training or coaching service' taxable under section 65 (105) (zzc). 2. The adjudicating authority has found the liability to subsist during the above periods because the exemption for providing vocational training which the appellant was found to be .....

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not provide commercial training or coaching but are an educational institution using online medium as a channel of pedagogy. It is further contended that unlike a coach or trainer bestowing personal attention on the student, online education is only a substitute for classroom education without any pretense to such personal attention to each student. The inclusion of the value of online storage space, software and on-line course materials has also been challenged. 4. A number of appeals pending .....

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analysed the statutory provisions, precedent judgments pronounced since the advent of this tax as well as the amendments which highlight the intent of the legislature and concluded thus: "19. W.e.f. 1-5-2011 [therefore and pursuant to the amendment to Section 65(27)], every institute or establishment which imparts skill or knowledge or lessons on any subject or field (excluding sports), with or without issuance of a certificate and including (coaching or tutorial classes; pre-school coachi .....

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ny certificate, diploma, degree or any educational qualification recognised by existing law is now excised. As a consequence all activities involving imparting of skill, knowledge or lessons on any subject or field (excluding sports), is comprised within the taxable activity. 20. Even prior to 1-5-2011 (i.e. prior to the amendment by Finance Act, 2011), the exclusionary clause, i.e. the clause excluding an institute or establishment which issues any certificate, diploma, degree or any educationa .....

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aching centre" in the definition, there would be no rationale for engrafting an exclusionary clause broadly formulated, excluding an institute or establishment which issues any certificate, diploma, degree or any educational qualification recognised by law. Issuance of a diploma or a degree is normally associated with a course of instruction in higher learning, "higher" being in any event word of indeterminate meanings, if devoid of context. It is an established principle of statu .....

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1987 was amended during 2005 to include management education within the scope of technical education and thus bringing management education within the ambit of the regulatory provisions of the 1987 Act. GLIM therefore applied for recognition under this legislation and the recognition was granted later. However, the Supreme Court in Associated Management of Private Colleges v. AICTE and Others, vide the judgment dated 25-4-2013 in Civil Appeal No. 1145/2004 declared that management education does .....

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13, since provisions of the 1987 Act are inapplicable ab initio, GLIM would be immune to tax liability on the basis of its claim that it is an educational institution and not a training or coaching centre. 22. Having regard to the scope of the reference to this Bench, we decline to consider whether GLIM or any of the other appellants are immune to liability to tax since the instructions/training/coaching offered by them are followed by issuance of a certificate, diploma, degree or other educatio .....

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culars/Notifications, including Board Circular No. 59/8/2003-S.T., dated 20-6-2003; Statutory Notification No. 10/2003-S.T., dated 20-6-2003; Statutory Notification No. 9/2003-S.T., dated 20-6-2003; Statutory Notification No. 24/2004-S.T., dated 10-9-2004; Statutory Notification No. 19/2005-S.T., dated 7-6-2005; Board Circular No. 107/1/2009-S.T., dated 28-6-2009; Circular No. 334/1/2010-TRU (Annexure B), dated 26-2-2010; Statutory Notification No. 3/2010-S.T., dated 27-2-2010 and Statutory Noti .....

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rest with this Tribunal, subject of course to appellate review. Exemption Notifications, issued in exercise of the executive power of the State as authorised by the provisions of the Act, are in any event of no relevance to interpretation of legislative provisions. 24. Ld. Counsel Shri P.K. Sahu has cited the decisions of the Supreme Court in Laxmi Engineering Works v. P.S.G. Industrial Institute - (1995) 3 SCC 583 and in M.P. Electricity Board and Others v. Shiv Narayan and Another - (2005) 7 .....

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el that Parliament is precluded from defining an expression in any manner it chooses to, within its authorised field of legislation and consistent with any constitutional limits on its legislative power. 25. On the aforesaid analysis, we answer the reference as follows: (i) The taxable service of "commercial training or coaching" occurs when any institute or establishment is engaged in the activity of imparting skill, knowledge or lessons on any subject or field (excluding sports), irr .....

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