9911796707
TMI Blog2018 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, Bio-technology etc. under the agreement with North Dakota State University USA (NDSU). Students studying in these courses are eligible to seek admission in North Dakota State University USA (NDSU) for higher studies. These courses do not result into a degree recognised by Law in India. 2. With the 3 different show cause notices, as detailed below, the Service Department demanded duty on the activity of teaching for the diploma courses, which were not recognized by law in India by the University or the AICTE:- Date Period Amount (Rs.) Demand confirmed (Rs.) Penalty (Rs.) 18.04.2011 2005-06 to 2009-2010 80,12,485.00 80,12,485.00 80,12,485.00 20.04.2012 2010-2011 43,64,951.00 43,64,951.00 Rs.200/day or 2%per month 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chool coaching and training Centre or any institute or establishment, which issues a certificate or diploma or degree or any educational qualification recognised by the law for the time being in force" were deleted. 6. Thus, even when coaching is provided by college or institution, which is provided degree or the diploma recognised by law, became liable to pay service tax on its activity of coaching. As the appellant have admittedly paid service tax w.e.f. 1st May 2011, the demand for the period 2011-2012 proposed by the show notice dated 22 August 2012 was dropped. However, for the period 2005-2006 and 2009-2010 vide show cause notice dated 18.4.2011 and for the period 2010-2011 vide show cause notice dated 20.04.2012, demands were confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." Ld. Counsel further relies on the finding of the Larger Bench of this Tribunal in Great Lakes Institute of Management Ltd. - 2013 (32) STR 305 (Tribunal-LB), wherein the issue of interpretation of Commercial training or coaching - taxable service specified in Section (65) (105)(zzc) read with Section 65(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing or training centre or an educational institution; regardless of whether an institute or establishment is incorporated by or registered under any law; and irrespective of distinctions on the basis of curriculum, course content, teaching methodology, course duration or otherwise. Activities of imparting skills, knowledge, lessons on any subject or field or when provided by any entity, institution or establishment which is excluded by a specific and legislated exclusionary clause would alone be outside the fold of the taxable activity. 9. Thus, as the appellant did not qualify as a commercial coaching institute prior to 1st May 2011, there can be no tax liability under the admitted fact that they will imparting education and awarding de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
