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TMI Blog2018 (2) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... International Pvt. Ltd. - 2018 (2) TMI 827 - CESTAT KOLKATA - 2018 (9) G. S. T. L. 199 (Tri. - Kolkata) - Levy of service tax - Authorized Learning Centre (in short LCs) of the Sikkim Manipal University, Gangtok - fees collected was shared by LC - The department has brought the fee shared by the LCs in the clutches of the Service Tax - Held that: - N/N. 10/2003-S.T.dated 20.06.2003 provides the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 23-8-2017 - Shri Satish Chandra, President And Shri V.Padmanabhan, Member (Technical) For The Appellant : Shri S.S.Chattopadhyay, Suptd.(AR) For The Respondent : Ms. Leena Rachh, CA and MS. Sonam Bajoria, CA ORDER Per Dr. Satish Chandra 1. The present appeals are filed against the Order-in-Original Nos. as mentioned above. 2. The period of dispute is 2008-2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 20.06.2003 and submits that the exemption is not applicable in the instant case. He further submits that LCs will have to pay the Service Tax as entire things was managed by them including infrastructure, faculty etc. He also submits that the courses are not approved by law. 4. On the other hand, ld. Counsel for the respondents Ms. Leena Rachh, CA has justified the impugned order. She subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Trust vs. CCE, Trichi 2011-TIOL-410-CESTAT and Trichy Institute of Management Studies (P) Ltd. vs. CCE, Trichy 2011-TIOL-1521-CESTAT] where it was mentioned that service tax in respect of the infrastructure support facility and services incidental thereto are not attracting the service tax, especially when the University is approved by the UGC, DEC AICTE. 7. In the instant case, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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