9911796707
TMI Blog2025 (4) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... edings against M/s IILM Under Graduate Business School respondent initiated by show cause notices SCN dated 08.10.2010, 24.03.2011, 26.03.2012, 30.01.2013, 03.03.2015, 24.04.2015, 08.04.2016 and 16.03.2018. These SCNs proposed demand of service tax from the respondent under the head "Commercial, Training and Coaching Services" for the period before 2012 and as "service" for the period after 2012. The basis of the demand of service tax was the fees collected by the respondent for conducting courses of B.SC. (Hons.) in Business & Management Studies which was recognized by the University of Bradford, U.K. which awarded degrees. This course was also recognized by the Association of Indian Universities and by the Indira Gandhi National Open Univ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls by the assessee and had dismissed the cross appeal filed by the Revenue. The Commissioner further observed that this order of the CESTAT has been accepted by the department and not appealed against and, therefore, the issue attained finality. Respectfully following the judicial discipline, he dropped the proceedings initiated by the 8 SCNs through the impugned order. 5. Revenue filed this appeal to assail the dropping of demand on the following grounds :- "(i) The Finance Act, 2012, with effect from 01.07.2012, had done away with earlier system of classification based taxable services defined under erstwhile Section 65 of the Finance Act, 1994 and introduced a new service tax law wherein every conceivable services which conforms to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as [2018 (10) G.S.T.L. 345 (Tri. - Del.)] relied by AA. It appears that the Noticee's claimed cannot be covered by the exclusion part of the definition under erstwhile Section 65 (27) of the finance Act, 1994. Thus, the AA erred in his findings relating to the eligibility of such degrees being awarded by foreign universities for deciding exemption to the services rendered by the Noticee, solely relying on a particular decision of Tribunal in the Noticee's own case when the Tribunal, Delhi, Bench themselves have conflicting views on taxability of services in identical facts as above. (iv) Further, Notification No. 33/2011-ST dated 25.04.2011, exempts the services provided by any commercial coaching or training centre in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds both before and also after 01.07.2012. However, in the operative part of the appeal, the Revenue covered the demands for the entire period from 01.09.2009 to 31.03.2016 i.e. covering both the pre-negative list period (before 01.07.2012) and post negative list period (after 01.07.2012). 9. We find that w.e.f. 01.07.2012 services by way of education as a part of curriculum for obtaining the qualification recognized by any law for the time being in force" has been put in the negative list under Section 66D (1) (ii). This is same as the exclusion from the definition of "Commercial Training or Coaching Centre" prior to 01.07.2012. Therefore, we find there is no effective change in the law. Before 01.07.2012 the services were excluded from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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