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TMI Blog2018 (3) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... indarajan, AC (AR) - For the Respondent ORDER Per: Bench The brief facts of the case are that appellants are providing coaching and training services to the students of Alagappa University, Karaikudi and Periyar University. They collected fees from the students for such coaching. Department was of the view that the said services would fall under "Commercial Training Coaching Services" under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 S. Govindarajan supports the findings in the impugned order. He submitted that as per proviso to Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the curriculum and guidelines provided by the university. The main objection put forward by the Revenue is that if the study centres, like the appellants herein, are collecting service charges apart from the fees, the exemption provided under Notification No.10/2003-ST dt. 20.06.2003 is not eligible. From the discussions in the order, it is seen that the fees is paid directly to the universi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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