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Commissioner of Service Tax-I, Kolkata Versus Six Sigma Educom, K.M. Computer Education, X Tremewave Education, Lee Sun Group, Indian Institute of Software technology, ABC foundation, Jaydip Chakraborty, Basu Bir Foundation, Media Infotech, Maria's Institute of English & Computer Education, Cybertech Info, Pandupole Holdings Pvt. Ltd., Atmark Infotech, Institute of Higher Studies And Binary fusion International Pvt. Ltd.

2018 (2) TMI 827 - CESTAT KOLKATA

Levy of service tax - Authorized Learning Centre (in short LCs) of the Sikkim Manipal University, Gangtok - fees collected was shared by LC - The department has brought the fee shared by the LCs in the clutches of the Service Tax - Held that: - N/N. .....

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force. - In the instant case, it is evident that fee is directly collected by the university who ultimately provides degree/diploma/certificate. The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then .....

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ST/77041/2016, ST/77005/2016, ST/77042/2016 to ST/77053/2016 - ORDER NO.F/O-76772-786/2017 - Dated:- 23-8-2017 - Shri Satish Chandra, President And Shri V.Padmanabhan, Member (Technical) For The Appellant : Shri S.S.Chattopadhyay, Suptd.(AR) For The .....

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r consideration, the appellants were running an Authorized Learning Centre (in short LCs) of the Sikkim Manipal University, Gangtok, (hereinafter known as University). As per the agreement, the infrastructure and faculty will have to be provided by t .....

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the demand and stated that the Service Tax is not applicable. Being aggrieved, the department has filed the present appeal. 3. With this background we heard Shri S. S. Chattopadhyay, Suptd. (AR) for the department who relied on the Notification No.10 .....

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that the courses are not approved by law. 4. On the other hand, ld. Counsel for the respondents Ms. Leena Rachh, CA has justified the impugned order. She submits that degree/diploma/certificate are awarded by the University which was established by t .....

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s or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by law for the time being in force. 6. Further, the Commissioner (Appeals) had relied upon the ratio laid down by the Hon ble Kera .....

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T and Trichy Institute of Management Studies (P) Ltd. vs. CCE, Trichy 2011-TIOL-1521-CESTAT] where it was mentioned that service tax in respect of the infrastructure support facility and services incidental thereto are not attracting the service tax, .....

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