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TMI Blog2018 (6) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... nd March 2011. Commissioner of Central Excise and Service Tax, Pune - III vide order-in-original no. 25/P- III/ST/COMMR/2012-13 dated 25th February 2013 confirmed the various demands, along with interest thereon, and imposed penalties under section 70, 77 and 78 of Finance Act, 1994. Aggrieved, the appellant is before the Tribunal seeking relief. 2. Appellant is a society registered under Societies Act, 1860 and Bombay Public Trust Act, 1950 with Life Insurance Corporation, General Insurance Corporation along with its four subsidiaries and the Government of India as members. The appellant offers various courses and the allegation pertaining to non-payment of tax on 'commercial training or coaching service' pertains to the fees charged from candidates registered for the 'Masters in Business Administration' programme. According to Learned Counsel for appellant the liability to tax does not arise as they are not in the business of providing education but are a public institution in which Government of India and its insurance undertakings are owners. 3. Furthermore, it is his contention that they are recognised by the All India Council for Technical Education under the Ministry of Hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and its members are not in a client-principal relationship and thus not liable to tax as provider of 'business auxiliary service' for which reliance is placed on the decision of Commissioner of Central Excise (Appeals), Mangalore in re T. Sudhakar Pai [2010 (18) STR 785 (Commr. Appl.)]. Appellant submits that the demand of tax on consideration for deployment of their infrastructure facilities was not correct as tax liability had been discharged as provider of 'convention service'. According to Learned Counsel, it cannot again be charged to tax as 'mandap keeper service'. The dispute over taxability of 'renting of immovable property service', according to Learned Counsel, is pending before the Hon'ble Supreme Court and is therefore in jeopardy. Learned Counsel contends that the payments received from various entities for term projects undertaken by the students enrolled with the appellant have been wrongly subject to tax as there was no agreement to provide any service and these are merely the practical component of the curriculum. 5. Learned Authorised Representative contends that affiliation of the appellant to University of Pune is limited to the doctorate programme and mere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes of this notification, - (i) "vocational training institute" training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching; (ii) "recreational training institute" means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies." Above notification exempts taxable service provided in relation to commercial training or coaching by a vocational training institute. Further, explanation in the said notification explains that "vocational training institute" means commercial training or coaching centre which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. 4.1 Ld. Advocate for the appellants have given lot of emphasis that graduates who were unemployed came to their institute underwent the two years course, and all the students on completion of course were employed by different organization or self-employed and hence their course is vocational and institute "Voc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1961). Though the said explanation was inserted in 2010, but indicates the scope of term vocational training in specific terms.' the scope of exclusion of 'business administration' with the meaning of 'vocational training' was examined and rejected. The plea of Learned Counsel for eligibility to such exemption also fails. As far as rendering of 'business auxiliary service' by conducting of examination is concerned, we take note of lack of cogent finding on the scope of bringing such activity within section 65(19) of Finance Act, 1994, the appellant would have to promote a service provided by the client or provide any customer care service on behalf of the client. We are at a loss to appreciate the connection that conduct of an examination was with a third party as a recipient or the promotion of any activity of the constituent members. 8. It is clear from the submissions that appellant does not deny the use of their premises and their infrastructure facilities for various outside programmes. It is also not in dispute that the appellant had discharged the tax as provider of 'mandap keeper service'. Having thus accepted the liability to pay tax as provider of 'mandap keeper ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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