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TMI Blog2018 (10) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... educating for diploma courses enabling the students to secure admissions in University in USA - impugned order is set aside along with penalties. As the appeal is allowed on merits, we leave the issue of limitation open - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.54905/2014 Cus (DB) - ST/A/53103/2018-CU[DB] - Dated:- 6-9-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. V. PADMANABHAN, MEMBER (TECHNICAL) Shri K. Vaish. CA for the appellant. Shri G.R. Singh, DR for the respondent. ORDER PER ANIL CHOUDHARY : The appellant is engaged in providing education for different degree courses like BBA, BCA, B.Tech, which were recognised by law during the period under dispute i.e. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of commercial coaching or training services falling under Section 65(27) of the Finance Act read with Section 65 (105) (zzc) of the Act. 4. The show cause notice was adjudicated on contest, and it was held that sofar as the BBA/BCA and B.Tech courses are concerned, for which the appellants are affiliated to Guru Govind Singh Indraprastha University (GGSIU) and or/approved by AICTE, the appellants are covered by Exclusion Clause under Section 65(105)(zzc) contained under Explanation therein. However, it was held that the appellants are liable to pay service tax with respect to diploma courses not recognized by University or body like AICTE in India. 5. The Ld. Commissioner held that the Exclusion Clause did not exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved, against the impugned order passed by the ld. Commissioner, the appellant is before this Tribunal. 8. The ld. Counsel for the appellant, Mr. Kapil Vaish, CA draws our attention to circular No. 59/8/2003/TRU dated 20 June 2003, wherein in para .2.2.3, it has been clarified as follows:- Whether service tax is leviable on institutes providing commercial coaching in addition to recognized degree courses: some institutes like collages, apart from imparting education for obtaining recognized degrees/diploma/certificates, also impart training for competitive examinations, various entrance tests, etc. It is clarified that by definition, such institutes or establishments, which issues a certificate, diploma or degree recognized by law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), which tried to mark a distinction between activities of an institution imparting a particular skill such as in computers, computer operations, spoken English or accountancy on the one hand and a proper format of education imparted by institutions imparting higher learning such as MBA, management, computer science and such other disciplines, and concluded that institutions imparting higher learning like MBA etc. cetera cannot be characterised as commercial training or coaching centres; that institutions preparing students for entrance examination to various universities could be called commercial training or coaching centre, but no such institutions recognised by law. The Larger Bench answered the reference as follows:- 25. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces. 10. The ld. AR for Revenue relies on the impugned order. He further relies on the ruling of the Division Bench of this Tribunal in CST, Delhi Vs. M/s. Indian Institute of Planning Management vide Final Order No.51033/2018 dated 20.03.2018 on the fact that IIPM was engaged in conducting management courses leading to the award of Certificate of Associate/Fellow in Indian Institute of Planning and Management (AFIIPM), Fellow Indian Institute of Planning and Management (FIIPM) of IIPM and also MBA, BBA Degrees of International Management Institute (IMI), Europe, but not paid the service tax on the fee collected for the various academic courses and also for training courses. This Tribunal held that the Adjudicating Authority have er ..... X X X X Extracts X X X X X X X X Extracts X X X X
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