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TMI Blog2014 (1) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... training or coaching" shall be construed accordingly. In the present case, we find that applicants approach All India Council for Technical Education to start MBA programme vide letter dt. 11.5.2004 is All India Council for Technical Education granted permission to conduct Post-graduate Programme in MBA on the condition that the Institution must have Affiliation to a University for the above courses before making admissions. In the absence of such Affiliation, this Letter of approval shall be treated as withdrawn. The applicant had not affiliated to any university till today. The courses are not recognized by any university or by the UGC. Therefore the activity undertaken by applicant comes under the scope of commercial training and coachin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was started with the approval of the competent authority and therefore the demand under the commercial training and coaching service is not sustainable. The applicant also relied upon the decision of Hon'ble Supreme Court in the case of Association of Management of Private Colleges Vs. All India Council for Technical Education Others dt. 25.4.2013 whereby the Hon'ble Supreme Court held that to start the management courses approval from the All India Council for Technical Education is not required. The contention is that demand is on the ground that the conditions imposed by the All India Council for Technical Education to start courses are not fulfilled. The contention is that as the Hon'ble Supreme Court held that approval is not require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not liable to pay service tax which is confirmed by invoking the extended period of limitation. 6. Applicant also pleaded financial hardship and on the ground that the difference of this amount will cause undue hardship as the institution is only imparting education. 7. The contention of Revenue in respect of commercial, training or coaching service and management consultant service is that applicant applied to the All India Council for Technical Education to start the management courses and vide letter dt. 11.5.2004 of All India Council for Technical Education granted permission to start management courses on the condition that the institution must have Affiliation to a University for the management courses before making admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax non-profit making institution is not relevant and applicants are liable to service tax in respect of commercial training or coaching activity undertaken by the applicant. 8. Revenue also relied upon the show cause notice issued to Shri. K.C.Mishra, Director of the applicant institution whereby explanation has been called from the director, in respect of irregularities related to MBA programme. The charge made against the director is that MBA programme is started in 2004 in violation of conditions laid down in the approval obtained from the All India Council for Technical Education and the programme started without affiliation to any university. In this regard the applicants also reported the matter to the police by lodging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said sub-clause and also under clauses (26), (27) and (90A) of Section 65 shall include any centre or institution, by whatsoever name called, where training or coaching imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization in any law for the time being in force and carrying on this activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly. In the present case, we find that applicants approach All India Council for Technical Education to start MBA programme vide letter dt. 11.5.2004 is All India Council for Technical Education granted permission to conduct Post-graduate Programme in MBA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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