9911796707
TMI Blog2018 (10) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... riate forum - rectification rejected. The second ground urged is that the Tribunal has failed to take note of the fact that the assessee is recognized under the Convergence Scheme and hence the courses conducted by them should be considered as leading to award of degree recognized by law - Held that:- 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 - rectification rejected. Liability of Service tax - vocational courses conducted by them i.e. Diploma in Design - period up to the date 27/02/2010 - Held that:- We accept the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 2010 with retrospective effect. Under such circumstances it is submitted that extended period is not invocable. ii. The Tribunal has observed in the Final Order that no single document has been produced by the appellant to show that they were recognized as deemed University. It has been urged that it was argued during the course of appeal that the assessee was conducting various courses under Convergence Scheme which was approved and recognized by IGNOU, UGC and AICTC. Such documentary evidence submitted was not considered by the Tribunal. iii. Certain courses conducted by the assessee lead to degrees such as B.Sc. in Management which are given by the Universities abroad. In this connection, it was submitted that the degree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has been recognized as a venue for the optional contact classes as notified by Open Universities as IGNOU. This cannot be taken to mean that the courses conducted by the assessee are recognized by the Universities. Consequently, the findings of the Tribunal merit no modification. 5. Heard both sides at length and perused the record. 6. The first ground urged is that the Tribunal has wrongly overturned the relief granted by the Adjudicating Authority on the ground of time bar. Upon perusal of the Final Order, it is seen that the Tribunal has discussed this aspect in para 10 and detailed findings have been given, rejecting the claim of the assessee that they were under bonafide doubt. This is a conscious decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, we find no reason to modify our findings in this regard. 8. Next we turn to the courses conducted by the assessees which lead to award of degrees by certain foreign Universities. It was held in the Final Order that the assessee will be liable to pay Service Tax on such courses in as much as such degrees are not recognized in India. The assessee have also relied on the decision of the Tribunal in another branch of the assessee vide Final Order dated 01/11/2017. Upon perusal of the said order it is seen that this benefit was granted by the Tribunal after perusal of the documents produced evidencing the fact that the degrees awarded by the foreign Universities on the basis of the courses conducted by the assessee, are recognized by AIU. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal coaching or training that imparts skill to enable the trainee to seek employment or undertake self-employment directly after such coaching ar training. The Notification No. 24/2004 dated 10/09/2004 has extended unconditional exemption to all vocational training institutes. Restrictions have been imposed only vide the amending Notification No. 3/2010 dated 27/02/2010. After such amendment, the liabilily is admitted by the assessee. Consequently, we set aside the demand for Service Tax up to 26/02/2010. Para 11 to be read as under:- As a result of the entire above discussions, the Appeal of the appellants bearing No. ST/55526/2013 is hereby rejected except for setting aside the demand for Service Tax on the vocational course o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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