TMI Blog2013 (6) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... management and related fields. They were issuing certificates/diploma for the various courses conducted by them such as Master in Business Administration, Post Graduate Diploma in Business Management etc. However, they did not have any recognition from the All India Council for Technical Education under the AICTE Act, 1987. Therefore, the department was of the view that the activity undertaken by the appellant came under the purview of Commercial Coaching or Training as defined under Sections 65(26), 65(27) and 65(105)(zzg) of the Finance Act, 1994 and service tax liability is attracted. Inasmuch as the appellant did not get registered with the department, nor they discharged the tax liability by following the prescribed procedure, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Commissioner of Service Tax, Chennai 2008 (10) STR 202, Institute of Chartered Finance Analysts of India 2009 (14) STR 220 (Tri-Bang), wherein it has been held that institutions recognized is charitable in nature under the Income Tax Act, cannot be considered as commercial in nature, even though they may be charging the consideration for the courses conducted. In view of the above, no mala fide can be attributed to the appellant for evasion of any tax and consequently, the demand of Service Tax, invoking the extended period of time, cannot be sustained in law. 3.1 The learned Counsel also contends that the show-cause notice has been issued to the appellant on the basis of Board s Circular No. 107/1/2009 dated 28.1.2009, wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, contends that vide Finance Act, 2010, an explanation has been inserted under Section 65(105)(zzc) w.e.f. 1.7.2003. As per the said explanation, the expression commercial training or coaching centre occurring under the said sub-clause and also under clauses (26), (27) and (90A) of Section 65 shall include any centre or institution by whatever name called where training or coaching is imparted for a consideration, whether or not, such centre or institute is registered as a trust or society or similar other organization in any law for the time being enforce and carrying on this activity with or without profit motive and the expression commercial training or coaching shall be construed accordingly. With the retrospective amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this contention is no longer sustainable in view of the retrospective amendment made in the law vide Finance Act, 2010. Similarly, the reliance placed by the appellant on the various Tribunal s decisions also would not help as these decisions have been set aside by the Hon'ble Apex Court and the cases remanded back to the Tribunal for fresh consideration in the light of the amendment made vide Finance Act, 2010. However, there is merit in the contention of the appellant that approval from AICTE is not required for conducting management courses, as such courses are not technical education . Since this decision is of very recent origin and was not before the adjudicating authority when the impugned order was passed, the matter has to go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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