TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellants exempt from service tax for vocational courses with valid affiliations and recognized degrees</h1> <h3>M/s Asian School of Media Studies Versus Commissioner of Central Goods and Service Tax</h3> M/s Asian School of Media Studies Versus Commissioner of Central Goods and Service Tax - 2023 (68) G.S.T.L. 161 (Tri. - All.) Issues Involved1. Liability of appellants to pay service tax under 'Commercial Coaching or Training Services' from April 2009 to March 2016.2. Validity of affiliations and recognitions of the appellants' institutions.3. Applicability of exemptions under various notifications and statutory provisions.4. Invocation of extended period of limitation for service tax demand.Detailed Analysis1. Liability of Appellants to Pay Service TaxThe primary issue was whether the appellants were liable to pay service tax under 'Commercial Coaching or Training Services' for the period from April 2009 to March 2016. The Revenue argued that the appellants were evading service tax by conducting training courses without approval from recognized bodies like UGC or AICTE. The appellants contended that their courses were vocational and exempt from service tax under various notifications.2. Validity of Affiliations and RecognitionsThe appellants claimed affiliations with Punjab Technical University (PTU) and Mewar University (MU), providing degrees and certificates recognized by these universities. However, the Revenue challenged the validity of these affiliations, stating that the appellants were not authorized to issue such degrees and that the affiliations were not recognized by law. The Tribunal found that the appellants had collaborated with PTU and MU, and the degrees were issued by these universities, thus validating the affiliations.3. Applicability of ExemptionsThe appellants argued that their courses were exempt from service tax under various notifications:- Notification No. 24/2004-ST: Exempted vocational training institutes from service tax.- Notification No. 33/2011-ST: Exempted coaching or training leading to recognized educational qualifications.- Negative List (Section 66D): Exempted education as part of a curriculum for obtaining a recognized qualification.The Tribunal agreed with the appellants, stating that their courses imparted skills enabling employment or self-employment, thus qualifying as vocational training. The Tribunal also noted that the degrees issued by PTU and MU were recognized by law, making the courses exempt under the relevant notifications.4. Invocation of Extended Period of LimitationThe Revenue invoked the extended period of limitation, alleging that the appellants failed to register, assess their tax liability, pay the tax, and file returns. The Tribunal held that the appellants were under a bona fide belief that their activities were not liable to service tax. The Tribunal found no evidence of malafide intent and ruled that the extended period of limitation was not applicable, making the show cause notices invalid.ConclusionThe Tribunal concluded that the appellants were not liable to pay service tax for the disputed period. The courses provided by the appellants were vocational and exempt from service tax under the relevant notifications. The affiliations with PTU and MU were valid, and the degrees issued were recognized by law. The invocation of the extended period of limitation by the Revenue was unjustified. The appeals were allowed, and the impugned order was set aside, granting consequential benefits to the appellants.
TaxTMI 
TaxTMI 
