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TMI Blog2013 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ining or coaching centre). Even without considering the case on merits, the Hon'ble Supreme Court, on a similar set of facts, directed the appellant to predeposit 1/3 of the amount of service tax demanded. It is pertinent to note that such direction for predeposit was ordered vis-à-vis a demand confirmed against the assessee entirely for the larger period of limitation. If that be so, fortiori, the appellant is liable to predeposit in larger proportions in the instant case where the entire demand of service tax is admittedly within the normal period. Nevertheless, in a reasonable approach, we would like to restrict the predeposit to 1/3 of the total demand of service tax and education cesses. After taking into account the payment already ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pass certificate-cum-memorandum of marks signed by the Principal of the Institute and the Controller of Examinations. In addition to such coaching given to the students, special coaching classes were conducted for the same students to equip them for appearing at various entrance examinations. The appellant collected additional fees for this extra coaching given to the students. In a parallel activity, the appellant imparted similar coaching to candidates, not being the regular students of the institute, who wanted to appear at such entrance examinations. Fees were collected from such candidates also. In the relevant show-cause notices, demands of service tax with education cesses were raised on the entire amount of fees collected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d considered the attached property to be enough security to safeguard the interest of the Revenue and, on that basis, ordered waiver and stay. This Stay Order was challenged before the High Court by the Department and the Hon'ble High Court vide 2012(25) STR 584 (AP) directed the assessee to predeposit 1/3 of the amount of service tax and penalty. The learned counsel for the appellant has particularly invited our attention to para 8 of the Hon'ble High Court's order wherein the fact that the attachment order had expired was taken note of. The records further indicate that the Hon'ble High Court's order directing predeposit was taken in appeal by the assessee to the apex court and that appeal was disposed of with a direction to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Intermediate students, the learned counsel has claimed prima facie case on merits on the strength of Circular No.B3/7/2003-TRU dt. 20/06/2003 issued by the CBEC and the decision of this Bench in CCE, Trivandrum Vs. Tandem integrated Services [2010(20) STR 469 (Tri. Bang.)]. It is particularly submitted that this Bench in the case of ICFAI Vs. CCE, Hyderabad vide Final Order Nos.514-520/2012 dt. 31/07/2012 examined the scope of the meaning of "educational institution" and laid down the criteria for identifying such institutions. According to the learned counsel, these criteria laid down in para 14 of the Final Order of this Bench are applicable to the instant case insofar as the coaching given to the Intermediate students is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r "commercial training or coaching" imparted to the Intermediate students. In this context, the learned special consultant also claims support from para 14 of the Final Order passed by this Bench in the ICFAI cases, wherein the parameters of an "educational institution" were laid down and it was held that institutions which conformed to such parameters could be considered to be educational institutions. According to the learned special consultant, the appellant did not meet such criteria and hence would get classified as "commercial training or coaching institute" under Section 65(27) of the Finance Act, 1994. It is further submitted that, in any case, the coaching/training imparted by the appellant to non-Intermediate students at their ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act by the Finance Act 2010 w.e.f. 01/07/2003 operates against the appellant insofar as the meaning of the expression "commercial training or coaching centre" is concerned. According to the retrospective amendment, the said expression shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization under any law for the time being in force and carrying on its activity with or without profit motive. Prima facie , the appellant gets covered within the ambit of the retrospectively amended meaning of the expression (commercial training or coaching centre). Even without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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