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TMI Blog2019 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... nal institutes in the Business School Directory is liable to service tax. iii) Whether stall fees collected for educational exhibition organized by appellant is liable to tax under Business Auxiliary Service. iv) Whether the rating of Business School done by the appellant is chargeable under the Business Support Service and v) whether the remuneration paid for conducting lectures /seminars to faulty from abroad is chargeable to tax under reverse charge mechanism as Management Consultant Service. The show cause notice dated 18.4.2013 was issued invoking extended period of limitation. The show cause notice was adjudicated on contest and the proposed demand confirmed as follows:- S. No. Period Amount demanded under Total Rs. (ST + Edu. Ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgeable on institutes providing Commercial Coaching & Training, in addition to recognized degree courses as follows:- "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, are outside the purview of "commercial training or coaching institute". Thus, even if such institutes or establishments provide training for competitive examinations etc., such services rendered would be outside the scope of service tax." 3. Ld. Counsel further relies on the ruling of the Coord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qualify as business exhibition under Section 65(105)(zzo) read with Section 65(105)(19(a), wherein it is provided that business exhibition so as to promote/to market/to advertise/to show any product or service intended for the growth in business of the producer or provider of such product or service. Such facts are not obtaining in the facts of the present case. Accordingly, we hold that service tax levied under these categories is not tenable. 8. So far as the issue of payment received by the appellant for rating of business schools is concerned, we find that the said issue is already decided in favour of the appellant, as the same issue was raised in the earlier show cause notice (referred to in para 3 above). Accordingly, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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