TMI Blog2016 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... lant - Appeal No. ST/504/2009 - Final Order No. 53952/2015 - Dated:- 29-10-2015 - G. Raghuram, President And CJ Mathew, Member (T) For the Appellant : Shri P K Sahu, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per CJ Mathew M/s Dewsoft Overseas Pvt Ltd is before us challenging the order-in-original no 24/VKG/CST/2009 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 abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of education imparted by institutions imparting higher learning ....'. 5. The Larger Bench 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 coaching and training centre; or any institute or establishment which issues any certificate, diploma, degree or any educational qualification recognized by la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 statutory interpretation that in a legislative provision a subject or field would not be specifically excluded by employing an exclusionary clause, if not included in a preceding clause. Exclusionary clauses, in legislative drafting are intended to exclude a subject or field which forms a part of the enacting clause/provision. 21. Shri Arvind Datar, ld. Sr. Advocate for GLIM additionally contended that till 2005 management e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them are followed by issuance of a certificate, diploma, degree or other educational qualification recognised by law for the time being in force [in terms of the exclusionary clause in Section 65(27)], as the provision stood prior to its amendment w.e.f. 1-5-2011. The contention predicated upon the asserted distinction between an educational institution and a training or coaching centre has already been considered and determined by us, earlier in this judgment and we have concluded that the relevant provision - Section 65(27) accommodates no such distinction. 23. Several Circulars/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 Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective Explanation in Section 65(105)(zzc) of the Act and this Explanation clarifies assumed ambiguities in ascertainment of the expression commercial , we find no warrant for recourse to precedential guidance for ascertaining the meaning of commercial . It is not the case of any Counsel 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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