TMI Blog2017 (11) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... Wealth Universities - The Ministry of Human Resource Development, Govt. of India, clarified that AIU is entrusted with recognition of degrees or diplomas awarded by accredited universities in India and abroad for the purpose of admission to higher courses at Indian Universities. The Tribunal while examining a similar dispute in the case of M/s ITM International Pvt Ltd [2017 (11) TMI 1230 - CESTAT NEW DELHI (LB)] held that Ministry of HRD vide Notification dated 13.03.1995 stated that the Govt. of India had decided that those foreign qualifications which are recognized/equated by the AIU are treated as recognized for the purpose of employment services under the Central Government. No separate orders for recognition of such foreign quali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting in degree of BSC (Hon.) in Business and Management Studies. This course is recognized and degree is awarded by the University of Bradford, UK. After conducting certain enquiry, the Revenue entertained a view that the consideration received by the appellant-assessee from the students for conducting the said course is liable to Service Tax under the category of Commercial Training or Coaching in terms of Section 65(26) read with Section 65 (27) of the Finance Act, 1994.. The view of the Revenue is that the course, B.Sc (Hon.) in Business and Management Studies, conducted by the appellant asessee is not recognized by any statutory authority in India. Accordingly, the proceedings initiated against the appellant-assessee resulted in confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subjected to Service Tax. Reference was made to the decided cases by the Tribunal in order to reiterate the scope of the term Recognized by law for the time being in force . (e) The demand for extended period is not sustainable as correctly held by the original authority. The appeal by Revenue against such finding is not sustainable. 4. The ld AR contested the appeals by appellant-assessee. He submitted that the course offered by the appellant-assessee is not recognized by law in India. AIU is not a statutory authority competent to recognize any degree awarded by a foreign university. The original authority is correct in holding that AIU is a coordinating agency. Since the course offered by the appellant-assessee is liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, the degree continues to be awarded by the University. The institution which are either created or recognized in terms of the power conferred by status and issues diploma or certificate recognized by the law for the time in force alone are excluded from the scope of the taxable service. If a course is not recognized by a university or an authority created by law for grant of diploma or certificate then the course will not be excluded from the scope of taxable service. In the present case, IGNOU has not approved the B.Sc (H) Business and Management Studies for award of degree by or under the authority IGNOU. Thus, I find that reorganization of this course by IGNOU for the purpose of granting admission to PG Course would not amount that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e formal approval and the degree awarded by IILM cannot be considered as a recognized degree by law for the time being in force. 6. We note that degree or diplomas issued by foreign universities are examined for recognition for further education in India or for employment. It is clear that the courses conducted by the appellant assessee results in award of degree of B.Sc (Hon.) by the Bradford University. The said university is an accredited university by the Association of Common Wealth Universities. We also note that education in India is coordinated by several agencies. While the university system falls within the jurisdiction of the UGC, professional institutions are coordinated by different bodies like AITE, MCI, ICMR, ICAR, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding equivalence of the degrees and diplomas awarded by accredited Universities abroad. While examining these facts, The Tribunal in the said case held that the course offered by appellants resulting in the issue of certificate by the University of London, which is treated as equivalent to degree or diploma issued by Universities in India, the appellant was held to be falling outside the scope of definition for Commercial Training or Coaching Centre . 9. We have examined the decision of Hon ble Madras High Court in Academy of Maritime Education and Training Trust (supra) which is relied on by the Revenue. In the said decision, the High Court mainly relied on the decision of the Tribunal in Bombay Flying Club (1339) STR 156. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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