TMI Blog2018 (3) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ant therein is an essential part of a course or curriculum of a university. From the documents available in file, it is found that the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on the basis of Distance Education Council (DEC) guidelines issued under the IGNOU Act, 1985. This being so, appellant would be exempted from service tax levy during the period of dispute under Section 65 (27) of the Act even without benefit of N/N. 10/2003-ST. Appeal allowed - decided in favor of appellant. - ST/202/2010 & ST/203/2010 - A/40106-40107/2018 - Dated:- 11-1-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Trust Vs CCE Trichy - 2011-TIOL-410-CESTAT-MAD. 3. Ld. A.R Shri S. Govindarajan supports the findings in the impugned order. He submitted that as per proviso to Notification No.10/2003-ST dt. 26.10.2003, which grants exemption to commercial training or coaching centre which imparts extra-curriculum leading to issuance of any certificate or diploma or degree or educational qualification recognized by law, the exemption will not be eligible, if assessee collects any charges apart from the fees and therefore the services rendered by the appellant would fall within the taxable services of commercial training or coaching centre and therefore the demand raised is legal and proper. 4. Heard both sides. Ld. counsel for the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h those in the above decision. Appellants herein have also produced agreements with the Memorandum of Understanding appointing them as authorized Study Centre of the university. 5. In any case, we find that 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 provision excluding pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force . From the documents available in file, we note that the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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