TMI Blog2024 (3) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... is Notification. It is observed that there is no specific finding in the impugned order to the effect that the coaching offered by the appellant are not vocational training. A perusal of the Brochures submitted by the appellant clearly reveal that most of the courses offered by the appellant are vocational training. Accordingly, the appellant are eligible for the benefit of Notification No. 24/2004-ST 10.09.2004. The legal status of respective universities is not in dispute. The syllabus for these courses are prescribed by the universities in consultation with the appellant institute and examinations are also conducted by the universities which thereafter issues certificate/degree/diploma to successful candidates. Therefore, the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al training provided by a Coaching Center is exempted from payment of service tax. Accordingly, the appellant has not paid service tax for the charges received for these vocational courses. The department considered the services rendered by the appellant are taxable services and the exemption provided under notification 24/2004-ST dated 10.09.2004 is not applicable to them. Accordingly, a Show Cause Notice was issued demanding service tax from the appellant under the category of 'Commercial and industrial coaching service. The Notice was adjudicated and the demand of service tax along with interest and penalty raised in the Notice are confirmed. Aggrieved against the confirmation of the demands in the impugned order, the appellant has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the universities that syllabus is prescribed by the university in consultation with the appellant institute and examinations are also conducted by the universities which thereafter issues certificate/degree/diploma to successful candidates. Therefore, the appellant submits that the institute provided educational qualification recognized by the law and are accordingly outside the ambit of 'commercial training or coaching services. Hence, there is no service tax liability on these services. 3.3. In support of their contention, the appellant relied on the following decisions, wherein it has been held that university affiliated courses are outside the purview of service tax. i. 2006-Kerela HC - Malappuram Distt. Parallel College Assn. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the appellant institute and examinations are also conducted by the universities which thereafter issues certificate/degree/diploma to successful candidates. Therefore, we hold that the appellant institute provided educational qualification recognized by the law and are accordingly outside the ambit of 'commercial training or coaching services. Hence, there is no service tax liability on these services. 6.2. We find that this view has been taken by the Tribunal, Hyderabad in the case of Indian School of Business v. CCT, Rangareddy-GST [2019 (2) TMI 93 CESTAT, Hyderabad], the relevant paragraph of the said decision of the reproduced below: - 13. We have considered the arguments on both sides and perused the records. The first issue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... training or coaching. We cannot think of a more practical job or self employment oriented training or coaching than management courses conducted by the appellant. In respect of another appellant in Final Order No.514-520/2012, we have already held that ICFAI is entitled to the benefit of these exemption notifications. In view of the above, we find that the appellant is entitled to the benefit of exemption notifications 9/2003-ST and 24/2004-ST. Consequently, the demand for the period July, 2003 to September, 2010 needs to be set aside and we do so. As far as the period October, 2010 to September, 2011 is concerned, the demand needs to be upheld as it is not covered by any exemption notification. The appropriate rate of interest has also to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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