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TMI Blog2024 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching was conducted with a profit motive. By virtue of a Notification no. 33/2011 dated 25 April 2011 exemptions came to be granted to coaching and training centres and which would have led to the grant of a certificate, diploma, degree or any other educational qualification recognized by law. While a testimonial, degree or diploma which can be said to be recognized in law is a concept by now well settled and could only mean degrees, diplomas or educational qualifications granted or conferred by an authority duly empowered and recognized in law to award such a degree, diploma or grant that educational qualification, the Board by way of abundant caution had duly clarified these aspects in terms of its Circular dated 28 August 2012. The ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeal filed by the Petitioner has been rejected and that of the Department has been allowed and a part of the impugned Misc. Order No. 50713/2018 dated 10.10.2018 , whereby the Tribunal has disposed of the Application for Rectification of Mistake and consequently the order in original dated 22.10.2012 and the show causes notices dated 24.04.2009, 14.10.2009, 12.10.2010 and 05.10.2011 from which the proceedings emanate; (B) Pass any such order or further order(s) which this Hon'ble Court may deem fit and proper in the fact and circumstances of the case. 2. The principal challenge is to the levy of service tax in terms of the provisions of Finance Act, 1994 [Act] and the various claims of the writ petitioner of being exempt from such l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as succinctly noticed the statutory scheme underlying the taxation of services provided by a commercial training or coaching centres. It has firstly taken note of the Act defining a commercial training or coaching as set out in Section 65 (26) as any training or coaching provided by a commercial training or coaching centre . The expression commercial training or coaching centre stands defined in Section 65 (27) to mean any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than sports, with or without issuance of a certificate and includes coaching or tutorial classes . Taxable service as defined in Section 65 (105) (zzc) includes the service provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tity established under a Central or State legislation, including delegated legislation, for the purpose of granting recognition to any educational course. In this regard we also take note of the judgment of the Supreme Court in Prof. Yashpal v. State of Chhattisgarh (2005) 5 SCC 420 wherein it was observed as follows:- 39. Mere conferment of degree is not enough. What is necessary is that the degree should be recognised. It is for this purpose that the right to confer degree has been given under Section 22 of the UGC Act only to a university established or incorporated by or under a Central Act, Provincial Act or State Act or an institution deemed to be a university under Section 3 or an institution specially empowered by an Act of Parliame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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