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TMI Blog2018 (4) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of commercial training and coaching service, for the levy of service tax - appeal dismissed - decided against Revenue. - ST/825-827/2011-DB - 51006-51008/2018 - Dated:- 21-2-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Shri R.K. Manjhi, A.R., for the appellant Shri S.K. Pahwa, Advocate, for the respondent Per S.K. Mohanty: Revenue is in appeal against the impugned order dated 3.3.2011 passed by the Commissioner (Appeals), Customs, Central Excise Service Tax, Indore. 2. Brief facts of the case are that the respondent is engaged in imparting knowledge and lessons to its students by charging fees, for various courses of management, in collaboration with De Montfort Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued the certificate of equivalence for this programme to such foreign university. Thus, he has held that since the certificate by such foreign university having been recognized by the statutory authority i.e. AIU, the respondent herein should not be subjected to levy of tax under the taxable category of commercial training and coaching service. Accordingly, the ld. Commissioner (Appeals) has allowed the appeal in favour of the respondent herein. Feeling aggrieved with the said impugned order, the Revenue has preferred this appeal before the Tribunal. The basic contention of the Revenue in this appeal is that certificate/diploma issued by the foreign university are not recognized by statutory authorities viz. UG C AIC TE and hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ociation of Indian Universities. All the universities and equivalent institutions are members of AIU. The Ministry of Human Resource Development, Govt. of India, clarified that AIU is entrusted with recognition of degrees or diplomas awarded by accredited universities in India and abroad for the purpose of admission to higher courses at Indian Universities. 7. It is also clear that IGNOU vide Notification dated 22.02.2008 notified that B. Sc (Hon), degree in Business and Management Studies of University of Bradford, accredited university in UK, is recognized for purposes of admission to post - graduate programmes University of Delhi by letter dated 11.06.2010 recognized the same course as equivalent to the under graduate (Hon.) degree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was offering training course in maintenance, flying, etc. and issued completion certificate. Thereafter, a candidate has to appear for an examination conducted by DGCA. On successful completion of the examination, the DGCA grants licence to the students under Aircraft Act and the Rules. The High Court observed that the assessee is imparting training in these various activities and were collecting fees. As such, they were held to be liable for Service Tax. In the present case, we are dealing with an educational activity which is not claimed for exclusion under vocational training. The exclusion claimed is on the basis that degree awarded on completion of the course is a recognized degree and as such the appellant - assesee is not l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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