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TMI Blog2018 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ein was conducting training programmes for Engineers and Managers in Engineering profession and provide consultancy services to the industry and government agencies and were offering tailor made programmes to suit to the requirement of individual organisations; they obtained service tax registration on 28.03.2000 under the category of "Chartered Engineering Service" and subsequently shifted to the services under the category of "Consulting Engineer Service". During the scrutiny of the records of the appellant it revealed that they have been conducting the training programmes during the period July 2003 to March 2006 under the phrase "continuing education and training programme" which included short term programmes of basic subjects, sophist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Coaching and training services includes any institute or establishment which issues certificates of diploma or degree or educational qualification, recognised by law for the time being in force. It is his submission that the said ground was not raised in the appeal filed by them and being the question of law, is being raised for the first time before the Tribunal. It is his further submission that their Institute is recognised by All India Council for Technical Education (AICTE). It is his submission that AICTE was started in 1945 and was given a legislative support through an Act of AICTE Act 1987 and that the appellant's Institute is recognised by AICTE is not having any doubt. He would submit that considering the definition of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing degree or certificate or diploma, if it is recognised by the law, the service tax liability does not arise and there were various Board's circulars. Since this plea that their Institution has been recognised by AICTE, the same was raised but was not considered by the adjudicating authority, we find that the matter needs reconsideration by the adjudicating authority on this point. 8. Without expressing any opinion on the merits of the case, granting liberty to appellant for filing reply to the show cause notice on the question of whether the degree/certificate/diploma issued by the appellant institute w is recognised by AICTE or otherwise and it is recognised by the law time being in force or not, we set aside the impugned order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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