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TMI Blog2018 (4) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... two Member Benches of the Tribunal - Since there is divergence of views between two Benches of the Tribunal of equal strength, it is imperative that the said difference be settled by a Larger Bench of the Tribunal. Hon’ble President to constitute a Larger Bench to come to a conclusion as to which view would be correct in the circumstances. - ST/1884/2012, ST/2896/2012, ST/2799/2012 - Interim Order No: 1-3 / 2018 - Dated:- 24-1-2018 - Mr. M.V.Ravindran, Member (Judicial) and Mr. Madhu Mohan Damodhar, Member (Technical) Mr. G. Shivadas, Adv for the Assessee Mr. B. Narayan Reddy, Mr Sanjeev Reddy, A.Rs for the Revenue ORDER [Order per: M.V.RAVINDRAN ] All these appeals are disposed of by a common order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colleges which is run by the assessee s society. 5. Learned counsel submits that the issue of taxability of the services rendered for the period 2003-07, period prior to the issue involved in these appeals i.e. 2007 to 31.03.2011, is decided against them by the Tribunal in their own case as reported at [2016(41)STR 241 (Tri-Bang] wherein there was difference of opinion and the Third Member on reference had held that the definition of commercial training and coaching centre services needs to be interpreted in the following manner: 80. The definition of Commercial Training or Coaching Centre have both inclusive and exclusive part, i.e., it may include certain things and exclude others. The word any , e.g., institute or establishment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding commercial coaching in addition to the recognized degree courses. It is clarified that some institutes like colleges, apart from imparting education for obtaining recognized degree/diploma/certificate, also impart training for competitive examinations, various entrance tests. Such institutes or establishments, which issue a certificate, diploma or degree recognized by law, are outside the purview of Commercial Training or Coaching institute. Thus, even if such institutes or establishment provides training for competitive examinations, etc., such services rendered would be outside the scope of Service Tax. In my view, while deciding the words any institute or establishment which issues certificate or diploma or degree or any educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2006. He also confirmed that the amount was collected from the different students of different colleges who underwent coaching of JE-IIT, EAMCET, etc., in different branches of the Appellant Society situated in Andhra Pradesh and other places of India. It is clearly evident from the facts of the case that the coaching classes were conducted in different campuses, separate fees and totally independent and had no nexus with the intermediate courses of the colleges. So, I agree with the finding of the learned Member (Technical) that Service Tax is leviable on the Appellant Society on such coaching classes. It is the submission of the learned counsel that the view expressed by the Third Member is a majority view and can be interpreted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian 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 regarding equivalence of the degrees and diplomas awarded by accredited Universities abroad. The degree/diploma programmes offered by the appellant resulting in the issue of certificate by the University of London (LSE) which is treated as equivalent to degree or diploma of public Universities in India. As such, I find that the appellants will fall outside the scope of definition for commercial training or coaching centre. It may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cational training institutes from payment of Service 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 employment or undertake self-employment, directly after such training or coaching. Admittedly, the appellants are engaged in providing coaching in English, French and German language skills. Training included improving the skills of pronunciations, manner of speaking etc. The original authority recorded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporation/Institutions where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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