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of <h1>CESTAT overturns service tax on educational services citing discrimination & constitutional violation. Delay condoned due to illness.</h1> <h3>Trichy Institute of Management Studies (P) Ltd. Versus Commissioner of Central Excise, Trichy</h3> The Appellate Tribunal CESTAT, CHENNAI, allowed the appeal based on the precedent set by a previous decision, setting aside the impugned order that levied ... Delay of 92 days in preferring appeal - plea was of illness of the Director which was supported by medical certificate - Decided keeping in view the case JMC Educational Charitable Trust vs. CCE [2010 -TMI - 203834 - CESTAT, CHENNAI ] it was held that - levy of service tax in respect of the training and coaching provided by the appellants, leading to issuance of certificate or diploma or degree to the students is not justified - Hence impugned order is set aside and appeal is allowed. Issues: Delay in preferring appeal, waiver of predeposit, levy of service tax on training and coaching services provided by an educational institution.The judgment by the Appellate Tribunal CESTAT, CHENNAI, involved the condonation of a delay of 92 days in preferring the appeal due to the illness of the appellant's Director, supported by a medical certificate. The Tribunal proceeded to consider the application for waiver of predeposit but decided to dispose of the appeal itself as the issue was already covered by a previous decision in the assessee's case. The Tribunal referred to a case where it was held that the levy of service tax on training and coaching services provided by the appellant's institution, leading to the issuance of certificates recognized by law, was not justified. This decision was based on the principle that such a levy was discriminatory and violative of Article 14 of the Constitution of India, as it indirectly burdened students. Consequently, the impugned order was set aside, and the appeal was allowed based on the precedent set by the previous decision. The judgment was pronounced in open court by the Tribunal.
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