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TMI Blog2013 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... not be covered by the definition of “Commercial Training or Coaching”. we are of the view that the appellant have a strong prima facie case in their favour and the requirement of pre-deposit of service tax demand, interest and penalty for hearing of their appeal would cause undue hardship. - Stay granted in full. - 705/2011 - Stay Order No. ST/S/130/2012(PB) - Dated:- 14-12-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri Krishna Kant, Advocate, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER The appellant is an Institute being run by a Charitable Trust - Ram Krishan Sons. One of the courses being offered by them is B.Sc. (Hons.) in Business Management studies, which is recognized by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant pleaded that for classification of an activity as Commercial Training or Coaching , as defined under Section 65(26) of the Finance Act, 1994, the training or coaching, should not result in issue of any certificate/degree or diploma or any educational qualification recognized by the law for the time being in force, as the definition of Commercial Training or Coaching Centre as given in Section 65(27) ibid specifically excludes the pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or educational qualification, recognized by law for the time being in force, that the degree of B.Sc. (Hons.) in Management studies awarded by the appellant s institute, is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically recognized by the authorities such as University Grant Commission or AICTE. He, therefore, pleaded that this is not the case for waiver from the requirement of pre-deposit of duty demand, interest and penalty. 5. We have carefully considered the submissions made by both the sides and perused the records. The undisputed fact is that the appellant organizes courses for its students resulting in award of a degree, B.Sc. (Hons.) in Management studies which is recognized by University of Bradford, U.K. The point of dispute is as to whether this activity of the appellant is covered by the definition of Commercial Training or Coaching under Section 65(105)(zzc) read with Section 65(26) and 65 (27) of the Finance Act, 1994. 6. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... degree being awarded by the appellant institute is recognized by IGNOU, for the purpose of admission to its post-graduate programmes and this fact, is not refuted by the department. Prima facie, we are of the view that this recognition of the degree by the IGNOU indicates that the degree awarded by the appellant s institute is recognized in India and in view of this, the appellant s institute would not be covered by the definition of Commercial Training or Coaching . 7. In view of the above discussion, we are of the view that the appellant have a strong prima facie case in their favour and the requirement of pre-deposit of service tax demand, interest and penalty for hearing of their appeal would cause undue hardship. The requirement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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