9911796707
TMI Blog2018 (4) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the certificates/ degrees issued by YCMOU are issued as independent certificate/ degrees and do not establish that the subject courses are conducted in the institute of the Appellant. The Appellant is preparing only candidates for appearing in various examinations in order to clear the examinations conducted by the YCMOU. They are also engaged in imparting skill or knowledge or lessons to the candidates for clearing competitive examinations conducted by the UPSC/MPSC. Therefore both activities carried out by them does not get covered in the category of courses recognized by the law and hence the activities carried out by them fall under the category of Commercial Training and Coaching Services. The course conducted by the Appellant are carrier guidance and Entrepreneur Development, Preparing youth for all types of competitive exams, test Series, English Speaking Course etc. which cannot be called vocational. He relied upon the Tribunal order in case of Pasha Educational Training Institute 2009 (19) STT 129, Sunwin Techno Solutions Pvt. Ltd. and Wigen & Leigh College India Ltd 2008 (12) STT 157. He also relied upon the order in case of Prof. Ulhas Vasant Bapat 2015 (37) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. He also submitted that in view of above it is absolutely clear that they were not liable to any tax. That they were exempted from service tax till 01.05.2011 as apparent from the DOF 334/3/2011 - TRU dt. 28.02.2011. The excerpts of the said DOF is as under : 3. Commercial Training or Coaching Service [section 65(105)(zzc)] : 3.1 The levy in its present form keeps outside its purview unrecognized education which is imparted by an institute that issues any certificate or diploma or degree or any educational qualification recognized by law. Thus two identical courses may be treated differently merely because one of the institutes also conducts another course that is recognized by law. This anomaly is proposed to be corrected by subjecting all such unrecognized education to tax. 3.2 In the Finance Bill the definition of 'commercial training coaching centre" has been amended. Suitable exemption will be given after the enactment of the Finance bill to preschool coaching and training and to coaching or training relating to educational qualifications that are recognized by law. He submits that from the above DOF it is absolutely clear that they are not liable for any taxes. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C Circular dated 20-6-2003 or not. 5.2 We find that the Hon'ble High Court of Kerala in the case of Mallapuram District Parallel College Association v. UOI (supra) their Lordships have held as under : "The next question to be considered is whether the definition clause contained in Section 65(27) of the Act which makes the service rendered by the petitioners taxable under Section 66(105)(zzc), is discriminatory and violative of Art. 14 of the Constitution of India. It is a settled position by series of decisions of the Supreme Court that taxing provisions should stand the test of constitutional validity with reference to Art. 14 of the Constitution of India also; see Federation of Hotel and Restaurant v. Union of India (1989) 3 SCC 634 and East India Tobacco Co. Ltd. v. State of A.P., AIR 1962 S.C. 1733. In order to appreciate the challenge against levy of service tax as discriminatory and violative of Art. 14 of the Constitution of India, the effect of levy has to be gone into. Counsel for the petitioners rightly contended that there is no provision in the Act prohibiting collection of service tax and service-provider is therefore entitled to collect service tax which in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion in bus fare granted to regular college students, to students in parallel colleges also. Financial benefits are provided to students from S.C. and S.T. community studying in parallel colleges also. Therefore, the State Government also treats the students in affiliated colleges and parallel colleges as part of the same class. In any case there can be no distinction between students undergoing private study in the parallel colleges and those undergoing course study in the regular colleges, so long as the curriculam, the examinations written and the degrees obtained by them are one and the same. So far as the teaching staff rendering coaching rendered is concerned, it is common knowledge that appointments in private colleges whether aided or self-financed are made at the choice of the managements and not by relative merits of the applicants. In fact counsel for the petitioners rightly pointed out that those who start parallel colleges are mostly those who by virtue of their weak financial position are not able to secure jobs in regular colleges and they employ equally unfortunate ones as members of teaching staff. In other words, there may not be any qualitative difference in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment is rendered on the peculiar facts applicable to parallel colleges in Keral and this is not to be treated as declaring the Section unconstitutional in so far as any other category of educational institution or training centre is concerned. The impugned proceedings in all the WP Cases are quashed and respondents are prohibited from demanding registration or service tax for the services rendered by petitioners, their members and other parallel colleges in Kerala." 5.3 It can be seen from the above reproduced relevant portions of judgment that the parallel colleges in the State of Kerala should be at par with the other affiliated colleges in the State. It is undisputed in the case before us that the respondent is conducting parallel college in the State of Kerala. If that be so, the judgment of the Hon'ble High Court of Kerala in the case of Mallapuram District Parallel College Association v. UOI (supra) will squarely apply and the benefits as accorded to the regular colleges which are affiliated to University cannot be denied to the appellants. 5.4 It can be seen from the Circular dated 20-6-2003, more specifically at para 2.2.3, the Board has clarified as under : "Certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
