Support services to educational institutions are not commercial coaching when curriculum, teaching and certification remain with the institution.

Services supplied to educational institutions were treated as support services rather than Commercial Training and Coaching Centre services because the institutions themselves designed the courses, conducted classes and examinations, and issued the certificates or degrees. Providing infrastructure, technology platforms, operational support and marketing assistance did not make the assessee an education provider or coaching centre, since it had no control over curriculum, evaluation or certification. Sharing fee revenue and assisting in administration also did not change the character of the activity. On these facts, the services were not taxable as commercial coaching or training and were treated as exempt support services in relation to education.

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Issues: Whether the services rendered by the assessee to educational institutions, consisting of provision of infrastructure, technology, marketing and related support for delivery of academic programmes, constituted taxable services as a Commercial Training and Coaching Centre or were only support services to education and therefore not taxable for the relevant period.

Analysis: The agreements showed that the educational institutions designed the courses, conducted the classes and examinations, and issued the certificates or degrees, while the assessee provided classrooms, connectivity, technology platform, operational support and marketing assistance. The arrangement did not show that the assessee was imparting education, training students for any qualifying examination, or functioning as a typical coaching centre having control over curriculum, evaluation or certification. The mere fact that fee revenue was shared and the assessee assisted in administration did not convert the activity into commercial coaching or training. On the facts, the services were in the nature of auxiliary or support services rendered to institutions engaged in recognised education.

Conclusion: The services were not taxable as Commercial Training and Coaching services and the assessee's activity was exempt support service in relation to education.

Ratio Decidendi: Mere provision of infrastructure, technology and marketing support to educational institutions imparting recognised courses does not, by itself, amount to a Commercial Training and Coaching Centre where the institutions retain control over curriculum, instruction, examination and certification.

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