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TMI Blog2019 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals arise out of a common adjudication order No. 14-20/CE//CHD-II/2017 dated 28.02.2017 (Herein after referred to as the impugned order) passed by the Commissioner of Central Excise commissionarate, Chandigarh-II (hereinafter refer to adjudicating authority) wide which, he has confirmed the demand the against the appellants as under:- i) Demand of Service Tax amounting to Rs. 4,48,58,485/- (Rupees Four Crore Forty Eight Lakh Fifty Eight Thousand four Hundred and Eighty Five only) under Section 73(1) of the Act by invoking extended period of limitation; ii) Recovery of interest on the confirmed demand, as applicable under Section 75 of the Act from the Noticee; iii) Penalty of Rs. 10,000/- (Rupees Ten Thousand Only) each upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) affiliated to Punjabi University, Patiala. (iv) Swift Technical Campus (STC), affiliated to Punjab Technical University, Bathinda (now closed) (v) Swift institute of Engineering and Technology (A part of Swift Technical Campus) affiliated to Conventry University, U.K. (now closed). Acting on the intelligence that the main appellant had been engaged in providing vocational Training to students/corporate employees and they had not discharged their Service Tax liability on the same, the investigation against them was instituted. After the investigation, it was concluded that the appellant had been providing the commercial training and coaching service as defined under Section 65(26) of the Finance Act, 1994 (herein after referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment with any vocational training. None of the staff were interrogated by the revenue to confirm that such a vocational courses are being provided by the main appellant and they have the requisite infrastructure for conducting the courses. 4.3 It was impressed upon that the department has issued the tally software demand as per data without verifying the same. It was further submitted that the reliance was placed on the data without following the provisions of Section 36B of the Central Excise Act, 1994. It was also argued that accountant, Mr. Promod being dissatisfied with the management of college starting blackmailing, manipulated the tally data and gave complaint to the service tax department, which was confirmed by a new accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 is covered by the negative list regime. 7. It was also mentioned by the Ld. advocate that the present proceedings on the account of the fact as to where the exemption of service tax from October 2010 to March 2015 under both positive list and negative list regime of Finance Act which is summarized as under: I. From October 2010 to 30.04.2011: The definition of commercial training or coaching did not include any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force. II. From 01.05.2011 to 30.06.2012: The exclusion as explained above was omitted by the Finance Act 2011 however an exemption Notification 33/2011-ST dated 25.04.2011 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersity provided the course, which is recognized by law in UK. The department has accepted this fact in the show cause notice to the effect that Coventry University is formed under the Education Reforms Act, 1988 and Higher Education Act, 1992 for which the certificate issued by the British Council. This Course is also recognized by Punjab Technical University regarding fees charge. 10. The department wanted to tax the fee under head franchise service under reverse charge of mechanism. It was submitted that the said course is Programmes Approval Agreement and thus no franchise agreement as it has not fulfilled the definition of the franchise service under the Finance Act. As per the agreement, the schedule 4 the Coventry University has to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in collaboration with Coventry Universities, the same are also recognized by the UK government as well as the parallely by the Punjab Technical Universities. As Students are being enrolled by the main appellant initially to their institute and subsequently the students, who desired to pursue their study in the Coventry University, the appellant facilitated their study in the Coventry University and charged fee from them which were subsequently transferred to Coventry University. This course is parallelly recognized by the Punjab Technical University as stated above. Accordingly, we are of the view that the main appellant is providing the educational services approved by the various Universities recognized under law for the AITC approve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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