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TMI Blog2017 (7) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... be seen that the degree or diploma being issued by University of London can be considered at par while interpreting the scope of commercial training or coaching centre. Whether such a degree or diploma is recognized by law for the time being in force? - Held that: - The UGC, AICTE etc are recognizing bodies of a University or an Institution. The degree or diploma awarded by these institutions considered as recognized by law for time being in force. In this connection, we note the position has been clarified regarding the scope of the term qualification 'recognized by any law' vide Board circular dated 28.08.2012. It clarifies that 'recognized by any law' will include such course as are approved or recognized by any entity established under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d coaching. They are registered with the ST department under the category of "Commercial Training or Coaching Services". The dispute in the present appeal relates to tax liability of the appellant. In respect of two main activities, namely, (a) fees received for offering courses of London School of Economics (University of London) resulting in issue of degree by the University of London and (b) Fee received for coaching provided for Business English and Personality Development. The present appeal is against confirmation of demand of service tax against the appellant under the category of commercial coaching or training service. The case was decided by the Division Bench and as per Interim Order's No.1516/2017 dated 09.02.2017, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not fall within the ambit of "Commercial Training or Coaching Centre." Regarding Business English Courses and Personality Development Courses, Member (Judicial) held that as appellant will not fall under the category of commercial training or coaching centre, no service tax liability can arise on such courses offered by the appellant. 5. On the first issue, regarding courses offered by the appellant resulting in the degrees/diplomas awarded by University of London, I find that these degrees/diplomas are to be considered as recognized by the law for the time being in force. It is noted that inference that degree or diploma or any educational qualification should be issued by commercial trainee or coaching centre itself, is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course as are approved or recognized by any entity established under a central or a state law, including delegated legislation, for the purpose of granting recognition to any education course. 7. Further, it is seen that the Ministry of Human Resource Development vide their notification dated 13.03.1995 stated that the Govt. of India had decided that those foreign qualifications which are recognized/equated by Association of Indian Universities are treated as recognized for the purpose of employment to posts and services under the Central Government. No separate orders for recognition of such foreign qualification is needed to be issued. Here it is relevant to note that UGC had advised the Indian students to ascertain information regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l outside the purview of commercial coaching or training centre, I find that the Business English Course and Personality Development course offered by the appellants will be covered by exemption notification No.9/2003 ST. In this connection, reliance can be placed on the decision of the Tribunal in Anurag Soni 2017 (52 STR 18 Tribunal Delhi) wherein the tribunal observed as below: "5. Notifications No.9/2003 and 24/2004 exempts vocational training institutes from payment of Service Tax under tax entry 'commercial training or coaching' "Vocational Training Institute" means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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