9911796707
TMI Blog2025 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 23.11.2015 (hereinafter referred to as the "impugned order") passed by the Principal Commissioner of Service Tax-I, Kendriya Utpad Shulk Bhawan, 3rd Floor, 180, Shantipally, Rajdanga Main Road, Kolkata - 700107. 2. The facts of the case are that M/s. Eastern Institute For Integrated Learning in Management (EIILM), 6, Waterloo Street, Kolkata - 700 069, now under a non-profitable charitable trust, namely, M/s. EIILM Foundation, a self-financed non-profitable charitable trust, is conducting various courses, undergraduate and post graduate management programme under the recognized universities. Prior to period 01.04.2012, the above institute was a part of M/s Malvika Foundation, Delhi, a public charitable trust. 2.1. The appellant instit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rning centre of Punjab Technical University (PTU) and PTU being a state university does not fall within the UGC Public Notice and also does not have its jurisdiction beyond Punjab State, As none of the courses offered by the appellant can be treated as recognized or approved by law, as alleged in the SCN, service tax is payable by the appellant under the category of "Commercial Training or Coaching Centre Service". Hence, it was alleged in the SCN that the receipts under the heads 'Income from MDP/seminar' would fall under the category of "Commercial Training or Coaching Centre Service', 'Income from Consultancy' would be categorized as 'Management Consultancy Service" and "Centre for conducting exams would fall unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ILM Foundation) i.e., from April 2012. Thus, it is their submission that out of the impugned demand raised for the period from October, 2007 to March, 2013, the demand pertaining to the period from October 2007 to March 2012, if at all payable, is recoverable from M/s. Malvika Foundation and the demand pertaining to the period from April 2012 to March 2013, pertains to the appellant, which is being contested by them in this appeal. 5. On the other hand, the Ld. Authorised Representative of the Revenue reiterated the findings in the impugned order. 6. Heard both sides and perused the appeal records. 7. It is a fact on record that the Show Cause is an outcome of search and seizure, investigation by the DGCEI, in the premises of EIILM havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Punjab Technical University (PTU) and the West Bengal University of Technology (WBUT). The PTU is recognized by UGC and degrees/diploma/certificates as issued by PTU are recognized in law. The PTU has appointed EIILM as the learning centre. Similarly, WBUT is also recognized by UGC and approved EIILM. 9. After considering the submissions made by the Ld. Counsel for the appellant and the facts available on record, we are of the opinion that the matter needs to be remanded back to the adjudicating authority for the purpose of examining the documentary evidence available with the appellant and thereafter to arrive at a conclusion as to whether the said courses offered by the appellant are recognised by the UGC and degrees issued to that eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Foundation, separately, if any. For this purpose also, the matter is remanded to the adjudicating authority. 10. In view of the above, the matter is remanded to the adjudicating authority with the following directions : - (1) The adjudicating authority shall examine all the evidences submitted by the appellant so as to ascertain as to whether the courses offered are recognised by the UGC or not and whether the degrees/certificates issued are recognised by approved Universities or not. (2) The Service Tax liabilities of the appellant (M/s. EIILM Foundation) and M/s. Malvika Foundation are to be categorically ascertained and the demand pertaining to each, if any, is to be determined separately. 11. For these purposes, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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