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TMI Blog2018 (3) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of service tax holding that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. Also, the definition of "commercial training or coaching centre services" as defined under Section 65 (27) of the Finance Act, 1944 during the period of dispute contains a provision excluding "pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force" - From the documents available in file, we note that the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, degree certificate issued by Alagappa University and therefore services rendered by the appellant would not fall within the definition of Commercial Training or Coaching Services as provided under the Finance Act, 1994. In support of his argument, he relies upon the CESTAT Chennai decision in the case of JMC Educational Trust Vs CCE Trichy - 2011-TIOL-410-CESTAT-MAD. 3. Ld. A.R Shri K.P. Muralidharan supports the findings in the impugned order. He submitted that as per proviso to Notification No.10/2003-ST dt. 26.10.2003, which grants exemption to commercial training or coaching centre which imparts extra-curriculum leading to issuance of any certificate or diploma or degree or educational qualification recognized by law, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rala in the case of Malappuram Distt. Parallel College Association Vs UOI - 2006 (20 STR 321 (Ker.) had set aside the demand of service tax holding that training and coaching provided by the appellant therein is an essential part of a course or curriculum of a university. The facts of this appeal are very pari materia with those in the above decision. Appellants herein have also produced agreements with the Memorandum of Understanding appointing them as authorized Study Centre of the university. 5. In any case, we find that the definition of commercial training or coaching centre services as defined under Section 65 (27) of the Finance Act, 1944 during the period of dispute contains a provision excluding pre-school coaching and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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