TMI Blog2024 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... r is set aside - appeal allowed. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Abhinav Kalra, Chartered Accountant for the Appellant Shri Sandeep Pandey, Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The issue involved in this appeal is whether the Appellant is liable to pay Service Tax under the head Commercial Coaching or Training Services during the period from April, 2015 to June, 2017. The demands have been confirmed by a common adjudication order dated 11.05.2020 by the Commissioner, Central Goods Service Tax, Noida. The details of demands are as under:- Sr. No. Name of the Noticee Show Cause Notice/Statement of Demand No. date Period of SCN/SOD Amount in dispute (Rs.) 1. M/s Asian School of Media Studies SOD No. 51/2017 dated 02.04.18 April 2015 to June 2017 8,22,45,203 (confirmed Rs.7,18,08,322) (ASMS) SCN No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the establishment of Mewar University. 6. With regard to the certificate dated 11.05.2009, issued by Punjab Technical University (PTU) to ASMS, it was claimed by ASMS, that ASMS was affiliated to PTU. On perusal of the said certificate, it appeared that the said certificate recognized ASMS as an authorized learning centre of PTU under distance learning programme, at the approved address AB-12, Community Centre, Safdarjung Enclave, Delhi. Thus, the said certificate of PTU could neither be taken to be a certificate of affiliation nor does it recognize FC-14/15, Sector-16A, Noida premises of ASMS as the authorized learning centre of PTU. Further and more importantly, the students of ASMS are not getting any degree issued by PTU for pursuing these courses. Instead, it is ASMS which gives the certificate/degree after completion of the courses. 7. Further, it is also alleged that Shobhit University (SU) recognized by Government of Uttar Pradesh was not authorized by UGC to establish extension centres of SU and hence the MOU dated 03.04.2015 between SU and the Appellant to offer various courses was not acceptable as certificate of affiliation/recognition under the law. 8. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time being in force was exempt from service tax, and the activities of the Appellant during the period under dispute, being not recognized by any law, are chargeable to service tax. Accordingly show cause notice/SODs were issued demanding service tax as aforementioned along with penalty under various sections. The SCN/SODs were adjudicated by the learned Commissioner vide Common order-in-original. The proposed demands were confirmed after giving cum-tax benefit, penalties were imposed along with demand of interest. Being aggrieved, the Appellant is in appeal before the Tribunal. 10. Shri Abhinav Kalra, ld. Chartered Accountant appearing for the Appellants urged, interalia, that the same issue has been decided in respect of the Appellant, including other institute, namely, M/s Asian Business School under the common management, by this Hon ble Tribunal vide Final Order No.70251-70252/2021 dated 11.11.2021 in Service Tax Appeal No.70076 of 2019 (M/s Asian School of Media Studies), and Appeal No.70077 of 2019 (M/s Asian Business School). He requested that the allegations in the SCN/SODs and the grounds for relief under the present appeal are similar to those in the previous SCN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16, 2016-17 2017-18 (up to June,17) 4,13,001/- 12. The demands were confirmed vide Order-in-Original No.23-28/Commissioner/ST/Noida/2018-19 dated 30.11.2018. On appeal filed by the Appellants, namely, M/s ASMS this Tribunal vide Final Order No.70251-70252/2021 dated 11.11.2021 in Service Tax Appeal No.70076 of 2019 (M/s Asian School of Media Studies), and Appeal No.70077 of 2019 (M/s Asian Business School) taking note of the legal provisions during the period of dispute commencing from 01.04.2009 to 30.06.2017 allowed the appeals and set aside the impugned order passed by the Ld. Commissioner. 13. Heard both sides and perused the appeal records. 15. We find that the facts of this appeal are squarely covered by the Final Order No.70251-70252/2021 dated 11.11.2021 decided in the case of the Appellant. The relevant paras are reproduced for ready reference:- 25.1 We find that in the impugned order the demand have been confirmed on the observation that the appellant did not have the authority to issue such certificate /degree/ diploma, and further they did not have valid affiliation with the University PTU/MU. We find that this contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, that the course being taught should be part of a curriculum, leading to grant of degree / diploma, recognised by law. Admittedly, the issue of degree/ diploma by the respective Universities have not been found to be fraudulent. 25.5 Further, admitted fact is that the Appellant s institutions are run by a Charitable Institute namely Asian School of Film and TV , which is recognised and registered under Section 12A/ 12AA of the Income Tax Act. 25.6 We further find that the MoU entered between the appellants and respective University, providing inter-alia for:- a) Marketing related activities such as preparation, printing and dissemination of brochures etc.; b) Admission related activities such as preparation, printing and distribution of admission forms, counselling, entrance-test and students registration admission processing; c) Administrative activities such as management of student affairs, record maintenance and student notifications; d) Academic activities such as design of course curriculum, creation of program content with due approval of MU/PTU; e) Student evaluation by designing test mechanism, conducting examinations, eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services . The Tribunal also noticed that Gateway are collecting service charges apart from fees which according to Revenue is sufficient to deny exemption under Notification No.10/2003-ST. The Tribunal relied on its earlier ruling in the case of JMC Educational Charitable Trust vs. CCE (supra) and also referred to the ruling of the Kerela high Court in the case of Malapuram Distt. Parallel College Assn.vs. UoI (supra) where similar demand have been set aside observing that the Training and Coaching provided by the appellant / assessee therein is as per the course or curriculum of the University. The Tribunal also took notice that the definition of Commercial Training or Coaching Centre under Section 65(27) of the finance Act contains exclusion clause excluding pre-school coaching and training centre or any institute or establishment which issues any certificate or Diploma/ Degree or any educational qualification recognised by law for the time being in force. This Tribunal recorded a finding that the appellant / applicant are authorised study centre under a MoU entered with the University, on the basis of Distance Education Centre (DEC) guidelines issued under the IGNOU Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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