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TMI Blog2024 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... nts through distance education programme approved by the University Grant Commission (UGC). In the case of ACADEMY FOR PROFESSIONAL EXCELLENCE VERSUS COMMR. OF CGST EX., HOWRAH [ 2019 (10) TMI 1328 - CESTAT KOLKATA] , this Tribunal has held ' We find that the Sikkim Manipal University is a recognised university under UGC and is certainly not doing any business activity but providing education services and these facts are not 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. We agree with the contentions raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional students programmers conducted by Sikkim Manipal University under Distance Education Programme as approved by UGC. 2.1 The proceedings were initiated against the appellant and therefore, the show-cause notice dated 10.10.2014 was issued to the appellant to demand service tax under the category of Commercial Training or Coaching Centre for the period April, 2009 to October, 2013 by invoking extended period of limitation. 2.2 The matter was adjudicated. The demand of service tax was confirmed. 2.3 Aggrieved from the said order, the appellant is before us. 3. Today, when the matter was called, the ld.Counsel for the appellant submits that the said issue has already been settled by this Tribunal in the cases of Academy For Professional E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsity 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 is not sustainable. Moreover, we also agree ..... X X X X Extracts X X X X X X X X Extracts X X X X
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