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TMI Blog2018 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board circular would cover the matter in favor of these appellants. Appeal allowed - decided in favor of appellant. - ST/21382-21392/2014-DB - A/30386-30396/2018 - Dated:- 22-1-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL)AND MR. MADHU MOHAN DAMODHAR, MEMBER (TECHNICAL) Mr. G, Shivadas, Mr T. Srinivasa Advocates for the Appellant. Mr M. Chandra Bose Mr Arun Kumar, ARS for the Respondent. (Order per: Bench] All these appeals are directed against order-in-original No. 46/2012 dated 30.11.2012. 2. The relevant facts that arise for consideration are appellant ICFAI Academy herein are established to manage educational and vocational training institutions such as schools, colleges to aid in establishment and maintenance of universities, study centres for imparting education including higher education, schools and research centres, statistical research and development centres for promoting the standards of education. Appellant ICFAIAN Foundation, ICFAIAN Foundation for Higher Education, IFHE (2007-08 to 2008-09) ICFAI Hyderabad are all established as charitable trusts not for profit society and offer educational programmes in management, finance, banki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase (for the year 2003-05) and submit that in the earlier case, the Bench came to a conclusion that since individual universities (as indicated herein above) did not find mention in the certificates issued, the said certificate cannot be considered as education qualification recognised by law for the time being in force, He would submit that in the earlier proceedings, the benefit of Notification No. 9/2003 has been extended by this Bench in Final Order dated 24.10.2017 a He would take us through various annexures in the appeal memoranda, more specifically as regards the certificates which are issued by the appellants, the State Acts which recognise the university by a notification and provisions of UGC which included the various universities of the appellant in the Notifications and the list of universities maintained. He would submit that the universities of the appellant are set up under respective State Acts and therefore would be educational bodies conferring degrees which are expressly excluded from the definition of commercial training and coaching centre. It is his submission that in the present proceedings, post 2005; certificate are issued by the appellants directly under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mands are set aside. 4. Learned AR. would draw our attention to the records and submits that the main allegation on the appellant ICFAI is that it is not recognised by IJGC, the university also did not have prior permission/approval of regulatory/statutory bodies like AICTE/NCTE/Bar Council of India and Distance Education Council for running vocational/technical/distance education courses as required under UGC and are collecting huge amounts as fees from the students, hence the activities of ICFAI fall under the category of commercial training and coaching centre along with its affiliate entities. It is his submission that earlier show-cause notices for earlier period on merits was decided and demands were confirmed with penalties; it is correctly stated by the learned counsel, the issue on merits is held against the appellant to the extent that the certificates issued by them seems to be not recognised by any law for the time being in force. He would submit that the findings of the Tribunal in the earlier proceedings would cover the issue in the proceedings in these appeals, He would submit that words used in the definition of commercial coaching and training services namely &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both sides and perused the records. Undisputed facts are: For the period in question, 2006-2011, appellants are recognised universities under respective States and the ICFAI Acadamy, ICFAI foundation, ICFAI foundation for higher education (2007-08 to 2008-09) and ICFAI Hyderabad have been offering various certificates for the courses either off-campus courses or degrees awarded at ICFAI Dehradun or Tripura; same is the case in respect of ICFAIAN foundation;, ICFAI Foundation for Higher Education and ICFAI Hyderabad are offering educational programmes at bachelors and masters level on full time campuses and distance learning modes and the certificates which are issued to various students indicate it so. Other appellant are universities established under respective State Acts and IFHE is a deemed to university duty declared by Ministry of Human Resource Development would be offering education programmes at under-graduate and post-graduate levels and UGC has recognised the said universities by including them in the list of universities maintained by UGC. The said list indicates the names of the appellant as universities. That the Annexures indicate that the stu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificates issued by the appellants are approved by some kind in law. 9. Further we find that similar issue as to whether degrees provided by universities or institutes to which the college is affiliated and the completion reports leads to issuance of a degree, the college cannot be said to be providing commercial training or coaching service since such degree will be recognised by law for time being in force Is the ratio laid down by the Tribunal in the case of IT M International Pvt Ltd (supra) wherein at paragraph No. 6 8 it was held: 6. ...The UGC and AICTE etc. are recognising bodies of a University or an institution. The degree or diploma awarded by these institutions are being considered as recognized by law for time being in force. In this connection, we note the position has been clarified regarding the scope of the term qualification recognised by any law will include such course as are approved or recognised by any entity established under a central or a state law, including delegated legislation, for the purpose of granting recognition to any education course. 7 8. It is relevant to note that the department has been taking consistently a view that when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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