9911796707
TMI Blog2018 (10) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the Order-in-Original dated 22/10/2012. The appeal filed by the assessee was rejected while the appeal filed by Revenue was allowed. Through the present Miscellaneous Application, the assessee has raised the following main grounds seeking rectification of the Final Order. i. The Tribunal has upheld the findings of the lower Authority that the assessee will be liable to pay Service Tax for the 4 types of courses conducted by them. The Tribunal further overturned the decision of the Adjudicating Authority to give relief on the ground of limitation. It is submitted that the Tribunal has erred in overlooking the facts that Service Tax liability on Commercial Coaching Centers was expanded by adding an "Explanation" by Finance Act, 2010 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Notification. Hence it is prayed that the demand up to 27/02/2010 may be set aside. 2. In this connection heard Shri Krishna Kant Verma, Ld. Counsel for the assessee as well as Shri Sanjay Jain, Ld. DR for the Revenue. 3. The Advocate explained the grounds of ROM in detail and submitted that the Final Order merits to be recalled/modified to grant substantial benefit to the assessee as prayed for in the ROM. 4. The Ld. DR justified the impugned order. He submitted that all the grounds urged by the assessee have been considered in detail while passing the Final Order. He emphasized the fact that the assessee has been recognized only as a study centre under the 'Convergence Scheme'. This only means that the assessee has been recog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been observed that the assessee has not produced a single document to show that the courses provided by them have been recognized by Law. However the word deemed university as used in the judgment is an error apparent on record hence stands omitted from the judgment with the findings that there is no evidence on record to prove the degrees diplomas or certificates etc for the courses provided by appellant are recognized by law. The only copy of the degree which is available on record shows that the students getting education from the assessee have been granted degree by assessee themselves. The degree, pertinently, is not issued by any University constituted under the force of law. In view of the above, we find no reason to modify our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion' was inserted, restricted the scope of the 'VocationaI Training Institute'. It stands conceded by the assessee that after such amendment, the appellant will not be entitled to the benefit. 10. After considering the observations in the Final Order, we accept the submission of the assessee that they will not be liable for payment of Service Tax up to the date 27/02/2010. To this effect the following amendments are ordered to be carried out in the Final Order. Para 8 and 9 may be replaced with:- "8-9, Now coming to the only course which is vocational in nature, we have read the definition of vocational training institute to mean a commercial training or coaching centre which provides vocational coaching or training that imparts skill to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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