TMI Blog2023 (11) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Members respectively, the Third Members gave divergent findings holding the same to be taxable in M/s. Shri Chaitanya Educational Committee case and not taxable in ITM International Pvt. Ltd. case. So, in order to resolve divergent findings of Third Members, a three Members Larger Bench was constituted that ultimately concluded that when Appellant does not issue certificate recognized by Law, its activities fall under the category of Commercial Training or Coaching Services for which the decision of the Tribunal in M/s. Shri Chaitanya Educational Committee was stated to have laid the correct position of law. The Appellant case is squarely covered by the decision of this Tribunal passed in SRI CHAITANYA EDUCATIONAL COMMITTEE VERSUS COMMISSIONER OF CUS, CE ST GUNTUR (VICE-VERSA) [ 2018 (4) TMI 664 - CESTAT HYDERABAD ] where it was held that and essentially an activity by an 'educational institution' as defined with reference to Section 66D of the Finance Act, 1994 was outside the purview of service tax and the appellants are squarely covered in the ambit of the same, accordingly demand of service tax der any category fails. In so far as renting of immovable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to the judgement of this Tribunal passed in the case of Shri Chaitanya Educational Committee Vs. CC, C.EX ST, Guntur reported in 2019 (22) GSTL 67 (Tri.-Hyd.) vis. a. vis. Sr. No. 9 of Notification No. 25/2012-ST dated 20.06.2012 argued that services provided by an educational institution to its students, faculty and staff are exempted services and the same is not limited to any particular kind of service for which any service provided by an educational institute is eligible for exemption. He also has drawn our attention to the Commissioner s order where he has justified as to why the Appellant is to be considered as educational institution, apart from the fact that Section 66D(l) of the Finance Act, 1994 that was subsequently repealed in 2016 after introduction of Clause (oa) of Notification No. 25/2012-ST in 2014, which has defined the same to include pre-school up to higher secondary school education as a part of curriculum to obtain qualification recognized by law in force. Further submissions of Learned Counsel for the Appellant is that Learned Commissioner had erroneously equated services which are educational in nature with that of services provided by an Educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from both the sides and perused the case record as well as written note of argument filed subsequent to the conclusion of argument. As could be noticed, learned Authorised Representative for the Respondent-Department has placed in his written synopsis the findings of Larger Bench of this Tribunal instituted in the case of M/s. Shri Chaitanya Educational Committee Vs. CC,CE, Guntur reported in 2019 (11) TMI 17- CESTAT HYDERABAD (LB), wherein it was held that to claim an Educational Intuition is not a Commercial Training or Coaching Centre, it has to be established that assessee was issuing certificates recognized by law and as no such certificate is issued by the Appellant, its activities clearly fall under the definition of Commercial Training or Coaching Services . On-going through such a submission that was not argued, responses were sought from the Appellant by relisting the appeal for clarification and Appellant responded to such submissions in saying that copy of the written synopsis was not served on them and Respondent had breached the settled principle of law in putting forth new argument after the matter is closed for orders and such a subsequent submission is contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter by introduction of negative list that removed definition of services and brought into existence the definition Educational Institution and Commercial Coaching through notification No. 25/2012-ST read with its subsequent amendment made in the year 2014 vide Notification No. 6/2014-ST dated 11.07.2014 as well as Notification No. 9/2016 dated 01.03.2016 w.e.f. 14.05.2016 that covers the disputed period. We must record here that the amended Notification No. 6/2014-ST dated 11.07.2014 that has brought changes into Notification No. 25/2012- ST has given a clear cut exemption under Sr. No. 9 to the services provided by an Educational Institution to its students, faculty and staff without restricting it to any category of service and, therefore, the clarification that was introduced through Circular dated 20.06.2003 on Commercial Coaching and Training and the stipulation of issue of certificate, diploma or degree recognized by law by such Training Institute or establishment has become redundant, placing reliance on which Larger Bench Decision was rendered. At this juncture we would like to reproduce a portion of the judgement of this Tribunal in the case of M/s. Shri Chaitanya Edu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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