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TMI Blog2018 (1) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... alia - Held that: - The AIU is mandated to have recognition of equivalence degrees issued by the foreign university, as stipulated by the Ministry of Human Resources Development, Govt of India - it cannot be accepted that courses conducted by the appellant result in issue of degree or diploma which are recognized by the law for the time being in force in India and the in the absence of categorical evidence, the conclusion made by the lower authorities cannot be interfered with. Penalty - Held that: - the issue is one of interpretation of legal provision. The appellant have no malafide intention not to pay the taxes in time - penalty set aside. Appeal allowed in part. - Service Tax Appeal No.725 of 2011, Service Tax Appeal No.1526 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan which is a deemed university. With reference to distance learning. Appellant is affiliated to Vidya Mandir, a deemed university in terms of Section 3 of UGC Act. The courses conducted by them result in issue of a degree by Gandhi Vidya Mandir. The contention of the Revenue that appellants themselves do not issue any degree recognized by law is not relevant. Learned Counsel submitted that no educational institution or college by themselves issue any degree. It is a recognized university by UGC, who issue such degrees for the courses conducted in affiliated institutes and colleges. 5. On the second issue, with reference to courses conducted by the appellant in collaboration with MMC college, Ballarat University, Australia, he su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould issue a degree. We find no force in such findings. Accordingly, the appellants are not liable to pay service tax on such courses. 8. Regarding the issue with reference to courses conducted by the appellant in collaboration with Ballarat University, Australia, we have specifically sought the clarification from the learned counsel to the effect that whether such a degree issued by foreign university is recognized as per the requirement of Ministry of Human Resources Development, Government of India, by the Association of Indian University (AIU). The AIU is mandated to have recognition of equivalence degrees issued by the foreign university, as stipulated by the Ministry of Human Resources Development, Govt of India. We are unable to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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