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TMI Blog2018 (1) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri AK Batra, Chartered Accountant for the Appellants Shri Amresh Jain, DR for the Respondent ORDER Per: B Ravichandaran The appellant is aggrieved by the orders dated 11.2.2011 and 19/28.7.2011 of Commissioner (Appeals), Indore. 2. The appellants are engaged in training, coaching and educational services. The dispute in the present case relates to certain courses conducted by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the appellant submitted that they have an agreement with Institute of Advance Studies in Education of Gandhi Vidya Mandir, Rajasthan which is a deemed university. With reference to distance learning. Appellant is affiliated to Vidya Mandir, a deemed university in terms of Section 3 of UGC Act. The courses conducted by them result in issue of a degree by Gandhi Vidya Mandir. The cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Learned AR contested the appeal stating that the exclusion for tax under commercial coaching and training is available only for the courses which result in a degree or diploma recognized by the law time being in force in India. Admittedly, there is no evidence produced by the appellant for the courses conducted in Australia, Ballarat University, to have been recognized in India. As such, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find no force in such findings. Accordingly, the appellants are not liable to pay service tax on such courses. 8. Regarding the issue with reference to courses conducted by the appellant in collaboration with Ballarat University, Australia, we have specifically sought the clarification from the learned counsel to the effect that whether such a degree issued by foreign university is recognize ..... X X X X Extracts X X X X X X X X Extracts X X X X
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