TMI Blog2020 (1) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... as obtained authorization from the State Government on 14.7.2014 - the appellant is running the course, namely, Post Graduate in Liberal Studies is a course authorised by the Government of Haryana which is the regulatory body of the appellant. Admittedly, section 22 (3) of the UGC Act clearly states that UGC is not having power to specify the list of diploma, as admitted by the Ld.AR in his written submission. Further, in answer to frequently asked question, it has been clarified by UGC that: Diploma/certificate courses are not specified by UGC. However, universities can run the diploma / certificate courses and with due approval of its governing councils/statutory council wherever required . Admittedly, in this case, the appellant has got necessary approval to run the said course. Therefore, the allegation made in the show cause notice is not sustainable as the appellant is not running the course which are not recognised by any law. Thus, the appellant is running course, namely, Post Graduate Diploma in Liberal Studies is recognized by the State of Haryana which the regulatory body is authorizing the appellant to run the course and as per the report of expert of committee o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in para 1 hereinabove. Against the said order, the appellant is before us. 3. Ld. Counsel for the appellant submits that the services provided by the Appellant are covered within the scope of the expression education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force . It is his submission that service tax could not in any case have been demanded for the period up to 13.05.2016, since services by way of education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force were beyond the purview of service tax, being expressly covered under the negative list of services stipulated in Section 66D of the Act (clause (l) thereof). The charging section for levy of service tax (namely, Section 66B of the Act) clearly stated that service tax shall be levied on all services, other than those services specified in the negative list . 4. He further submits that Clause (l) of Section 66D was omitted with effect from 14.05.2016. Even after this omission, services provided by an educational institution to its students were exempted from levy of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sity to start the courses mentioned therein. The PG Diploma in Liberal Studies is mentioned at S. No. 11 of the said Memo. 7. He further submits that under Section 34B of the Haryana Private Universities Act, 2006, the State Government has been given the power to cancel the permission to continue a course or programme of study. However, the permission to conduct the Post Graduate Diploma in Liberal Studies has not been cancelled by the State Government till date. 8. He further submits that in the show cause notice, it has been alleged that the Post Graduate Diploma in Liberal Studies was not specified in the list of degrees mentioned in the relevant notification issued by the UGC under Section 22 of the UGC Act, 1956.From the said Section 22, it is clear that it does not apply or refer to diplomas at all. Section 22(1) states that the right of conferring or granting degrees shall be exercised only by a university or institution mentioned therein, and Section 22(2) further states that no person or authority shall confer or grant any degree or hold himself or itself out as entitled to confer or grant any degree, save as provided in Section 22(1). Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tee was constituted by the UGC to conduct inspection of the University and the report of the Expert Committee in respect of Ashoka University is available at the website of UGC. In the report, the Expert Committee has noted that: The University is presently running Undergraduate (BA, BSc) and PG Diploma in Liberal Studies Programmes with 133 and 197 students, respectively. Further, in Part II -Introduction‟, Sl. No. (iii) is titled Brief description of the University and its faculties / courses‟. The third paragraph thereof mentions the programmes conducted by the University, and PG Diploma in Liberal Studies is clearly mentioned therein. Thus, it is evident that the Expert Committee has duly taken cognizance of the P.G. Diploma in Liberal Studies being conducted by the University. The said report also contains the recommendations of the Expert Committee. The Expert Committee has not recorded any objection to the conduct of the said PG Diploma by the University. Therefore, Post Graduate Diploma in Liberal Studies course conducted by the appellant is recognized course by the Haryana Private Universities Act, 2006. Therefore, it cannot be said that the course is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) The eligibility criterion for admissions and duration of all courses should be in line with norms and regulations of UGC and other concerned regulatory authorities. (b) The faculty to be engaged should be well qualified and excellent (c) Requisite approval of concerned regulatory bodies must be obtained for starting the proposal courses. 16. The above said letter which has heavily been relied upon by the appellants has grossly been misconstrued. The letter by the government of Haryana recognizes various courses of the appellants but the same is conditional upon fulfilment of various conditions, of which, one is requisite approval of concerned regulatory body. He submits that the requisite approval of concerned regulatory authority was not taken to get concerned PG Diploma course recognized, therefore, the appellants are not entitled to avail the benefit of exemption notification. 17. It is his submission that UGC has made clear that recognition to diploma/certificate courses is not granted by UGC and the same has to be obtained from any other statutory body. 18. Heard the parties and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the report submitted under sub-section (2) of section 5 that the sponsoring body has complied with the provisions of sub-section (1) of section5, may, by an Act of the State Legislature, establish a private university with such name, location, jurisdiction and with such infrastructure as may be specified in the Schedule. 22. As per notification dated 2.5.2014 issued by the Secretary to Government of Haryana, Law and Legislative Department has recognized the appellant as University. Further, as per Memo No.KW/20/14-2011 UNP (5) dt.14.7.2014 issued by the Additional Chief Secretary, Govt. of Haryana, Higher Education Department, the university has authorised to conduct this course on the basis of following conditions:- (a) The eligibility criterion for admissions and duration of all courses should be in line with norms and regulations of UGC and other concerned regulatory authorities. (b) The faculty to be engaged should be well qualified and excellent (c) Requisite approval of concerned regulatory bodies must be obtained for starting the proposal courses. 23. Further, we find that as observa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and shall give authorization to the university to start the course or programme. The private university shall not commence first enrolment of student without specific authorization of the Government. In no case, the application for authorization be kept beyond 120 days, whereafter it shall be deemed to have the concurrence of the Government to start the course or programme of study. The appellant in compliance to the said provisions has obtained authorization from the State Government on 14.7.2014. Therefore, we hold that the appellant is running the course, namely, Post Graduate in Liberal Studies is a course authorised by the Government of Haryana which is the regulatory body of the appellant. 26. Admittedly, section 22 (3) of the UGC Act clearly states that UGC is not having power to specify the list of diploma, as admitted by the Ld.AR in his written submission. Further, in answer to frequently asked question, it has been clarified by UGC that: Diploma/certificate courses are not specified by UGC. However, universities can run the diploma / certificate courses and with due approval of its governing councils/statutory council wherever required . Admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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