9911796707
TMI Blog2019 (10) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, Kolkata, has confirmed demand of service tax of Rs. 92,23,936/- along with interest and imposed penalty for the period 2008-09 to 2011-12. 2. Briefly stated the facts of the case are that the appellant is an Authorised Learning Centre ("ALC") of the Sikkim Manipal University and is engaged in imparting education to the students for degree courses conducted by University under the Distance Education Programme approved by the University Grants Commission. Proceedings were initiated by SIV, Kolkata, and a Show Cause Notice, dated 21-10-2013 was issued to raise demand of service tax under the head "Support Services of Business and Commerce" for the period April, 2008 to March, 2012. The Ld. Jt. Commissioner after following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.R. 321 (Ker.)] [followed by the Tribunal in the cases of M/s. JMC Educational Trust v. CCE, Trichy - 2011-TIOL-410-CESTAT and Trichy Institute of Management Studies (P) Ltd. v. CCE, Trichy, 2011-TIOL-1521-CESTAT] where it is observed that service tax in respect of the infrastructure support facility and services incidental thereto is not attracting the levy of service tax especially when the University is approved by the UGC, DEC & AICTE. 4.(iii) He further submitted that the impugned demand of service tax has been levied under the head "Support Service of Business and Commerce" as defined in Section 65(104c)/Section 65(105) of the Finance Act, 1994, for the period prior to the negative list regime. He invited our attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the appellant has provided infrastructural support services to the University and hence the demand is rightly made in the category of Support Service for Business and Commerce. He submitted that the decision relied by the appellant in the case of Six Sigma Educom (supra) as well as other cited decisions pertained to demand raised in the category of Commercial Coaching Centre services and hence distinguishable having no application in the instant case. He accordingly prayed that the appeal be rejected being devoid of merit. 6. Heard both sides and perused the appeal records. 7. The issue that is required to be decided is whether the appellant operating as Learning Centre for Sikkim Manipal University can be made liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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