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TMI Blog2019 (10) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute. The similar services carried on the appellant, being identical services to that of the university, cannot by any stretch of imagination be classified under support services of business when the service provided by the University is not a business activity itself - the classification under the head Support Services of Business and Commerce is per se incorrect as education services can neither be treated as a Business nor as Commerce and therefore, the impugned demand is not sustainable. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are enrolled under the University only and the fees for the courses are directly paid to the University. The degree recognised by law is also granted by the University. The premises, recruitment of the resource personnel, conduct of the course and the requisite infrastructure support is to be provided by them in pursuance of the specific terms of the agreement. They in turn receive a share of the fees from the University which are their income. 4.(ii) He submitted that their case is squarely covered by the decesion of the Tribunal in the case of Commissioner of Service Tax, Kolkata v. Six Sigma Educom & Others [2018 (9) G.S.T.L. 199 (Tri. - Kolkata)] wherein the Departmental appeal was dismissed. He pointed out to Para 6 of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant are purely incidental to carrying out the principal activity of imparting education through the distance mode of learning. 4.(iv) He further submitted that once a service has been specifically excluded from a legislated service category, the Department cannot levy tax on such excluded category of services under any other service head. He relied on the following judicial decisions :- * Dr. Lal Path Labs Pvt. Ltd. v. Commr. of C. & Ex., Ludhiana [2006 (4) S.T.R. 527 (Delhi)] * Commr. of C. & Ex., Ludhiana v. Dr. Lal Path Lab Pvt. Ltd. [2007 (8) S.T.R. 337 (P & H)] * Federal Bank Ltd. v. Commr. of C. Ex., Cus. & ST (Appeals) [2009 (15) S.T.R. 279 (Tri. - Bang.)] * Federal Bank Ltd. v. Commr. of C. Ex., Cochin [2010 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service provided by the University is not a business activity itself. We agree with the contentions raised by the appellant that the parallel institutes imparting degree courses recognised by law are clearly excluded from the service category of "Commercial Training or Coaching Centre" as has been held by the Hon'ble Kerala High Court in St. Antony's Educational and Charitable Society v. Union of India [2006 (1) S.T.R. 137 (Kerala)] and the Tribunal's Bangalore Bench in Tandem Integrated Services [2010 (20) S.T.R. 469]. Thus, the classification under the head "Support Services of Business and Commerce" is per se incorrect as education services can neither be treated as a "Business" nor as "Commerce" and therefore, the impugned demand i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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