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2018 (3) TMI 550

tions of the university and the courses are also conducted as per the curriculum and guidelines provided by the university. The fees is paid directly to the university by the students in the form of demand drafts. - The identical issue has been agitated before CESTAT Chennai in the appeal filed by JMC Educational Trust Vs CC Trichy [2010 (12) TMI 1150 - CESTAT CHENNAI], where it was held that training and coaching provided by the appellant 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 .....

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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 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 .....

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t 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. 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, 1 .....

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