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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 ..... ther educational institutes in the Business School Directory - Held that:- The same is not taxable, being advertisement made in print media, as per the exception given under Section 65(105)(zzm) - demand set aside. Business Auxiliary Service - stall fees collected for educational exhibition organized by appellant - Held that:- As the exhibition held by the appellant is for educational purposes, the same does not 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 - service tax levied under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) The other issue involved is whether the amount received for publishing advertisement from other educational 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. So far as the issue of taxation on Short Term Refreshes Courses/management development programmes is concerned, the ld. Counsel states that as the appellant is an Educational Institute, providing education leading to different degrees recognized by law, they do not fall within the definition of Commercial Coaching and Training Centre till the period 1.5.2011. The Commercial Coaching and Training Service as defined under Section 65(105)(zzc) can be provided only by a Commercial Coaching and Training Centre. He further refers to Circular No.59/8/2003-ST dated 20.06.2003 F.No. B3/7/2003-TRU, wherein in para 2.2.3. it has been clarified as regards whether Service Tax is chargeable on institutes providing Commercial Coaching Training, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on programmes for development of manpower/skill, is not taxable under the category of Commercial Training or Coaching Service as defined under Section 65 (27) of the Finance Act. We further hold that the appellant is not a Commercial Coaching or Training Centre . 6. So far the service tax demanded on advertisement in the bulletin of the management institutes, published periodically by the appellant, we find that the same is not taxable, being advertisement made in print media, as per the exception given under Section 65(105)(zzm). 7. So far as the receipt of stall fees is concerned, we find that as the exhibition held by the appellant is for educational purposes, the same does not qualify as business exhibition under Section 65(105 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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