Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (3) TMI 503

s paid directly to the university by the students in the form of demand draft. - The identical issue has been agitated before CESTAT Chennai in the appeal filed by JMC Educational Trust Vs CC Trichy [2010 (9) TMI 509 - CESTAT, CHENNAI]. In the said case, the appellants therein were also obtaining degrees from Alagappa University through Distant Educational Programmes, where the Tribunal had set aside the demand of service tax holding that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. - Also, the definition of "commercial training or coaching centre services" as defined under Section 65 (27) of the Finance Act, 1944 during the period of dispute contains a prov .....

X X X X X X X

Full Text of the Document

X X X X X X X

, 1994. On appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 2. On behalf of the appellant, Ld. Counsel Shri N.K. Bharath Kumar submits that appellant is a study centre who is actually a distant education centre and affiliated to Allagappa University. The fees collected from the students are remitted to the university and examinations are also conducted by the university. Further, degree certificate issued by Alagappa University and therefore services rendered by the appellant would not fall within the definition of "Commercial Training or Coaching Services" as provided under the Finance Act, 1994. In support of his argument, he relies upon the CESTAT Chennai decision in the case of JMC Educational Trust Vs CCE .....

X X X X X X X

Full Text of the Document

X X X X X X X

filed by JMC Educational Trust Vs CC Trichy as reported in 2011-TIOL-410-CESTAT-MAD. In the said case, the appellants therein were also obtaining degrees from Alagappa University through Distant Educational Programmes. The Tribunal, following its earlier decision in the case of JMC Educational Trust Vs CCE Trichy - 2010-TIOL-1753-CESTAT-MAD and also of the Hon'ble High Court of Kerala in the case of Malappuram Distt. Parallel College Association Vs UOI - 2006 (20 STR 321 (Ker.) had set aside the demand of service tax holding that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. The facts of this appeal are very pari materia with those in the above decision. Appellan .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||