TMI Blog2024 (4) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, there is change in legal provisions and the only requirement is that the coaching or training should lead to grant of a certificate, but it is not necessary that the institute itself shall award such certificate. For the period post 30.06.12-negative list also, the Tribunal extended the benefit of negative list entry under Sec 66D and set aside the demand. The issue is squarely covered in favour of the Appellant in the precedent orders of the Tribunal - there are no reason to take a different view in this matter - the impugned order is set aside - appeal allowed. - HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And HON BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri S. Jai Kumar Shri R. Raghavendra Rao, Advocates for the Appellant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the demand confirmed is Rs.4,86,07,157/- along with interest and penalties. 4. The Ld counsel for appellant inter alia submitted that: 4.1 The students are admitted for two year intermediate course and they are also provided with coaching for entrance examinations like EAMCET, IIT etc. The society is imparting exclusive coaching for EAMCET/IIT (for already inter passed students) to some other students on which they are paying service tax and there is no dispute on this. In respect of students admitted in Intermediate colleges, the appellant claimed exemption under Notification No. 33/2011-ST dated 25/04/2011, as the coaching provided by the Appellant is leading to grant of Intermediate certificate recognized by law. This notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exams for students at state level and national level for admission after their completion of intermediate education. It is also observed that the appellant are giving intensive coaching to students by arranging extra study hours, conducting weekly exams, proving extra facilities and care, supplying exhaustive course material and charging huge amounts for such coaching over and above fees to be charged for Intermediate Education as prescribed by Board of Intermediate Education (BIE), AP etc. It is evident that the Regular Intermediate Course can alone lead to granting of certificate recognised by law. The other courses viz., Intermediate + IIT-JEE (along with AIEEE + BITSAT), Intermediate + EAMCET + AIEEE + BITSAT are basically designed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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