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2018 (2) TMI 827

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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the LCs have no control over the fee which is directly collected by the University who later shared with LCs. In these circumstances, no service tax is leviable in the hands of LCs. - Appeal dismissed - decided against Revenue - ST/76879/2016, .....

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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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/2003-S.T.dated 20.06.2003 and submits that the exemption is not applicable in the instant case. He further submits that LCs will have to pay the Service Tax as entire things was managed by them including infrastructure, faculty etc. He also submits .....

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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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especially when the University is approved by the UGC, DEC & AICTE. 7. 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 St .....

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