2013 (3) TMI 380

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....Hons.) in Business & Management studies awarded by this Institute is not recognized in India, the appellant's activity of organizing courses resulting award of this degree is covered by the definition of "Commercial Training or Coaching," as given in Section 65(26) read with Section 65(27) of the Finance Act, 1994 and hence, this activity is taxable under Section 65(105)(zzc) ibid. On this basis, show cause notice, dated 21-10-2008 was issued to the appellant for demand of service tax amounting to Rs. 10,75,684/- along with interest on fee charged by the appellant from various students for this course during the period from July, 2003 to March, 2008 and also for imposition of penalty on them under Sections 76, 77 and 78 of the Finance Act, ....

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....ion to its post-graduation programmes vide Notification F.No. IG/SRE Ex.4/Enquir/2008-Feb. 2, 2008/860, that this clearly indicates that the degree of B.Sc. (Hons.) for the Management studies being awarded by the appellant's institute is a degree recognized under the law in India, that in view of this, the appellant's institute is not covered by the definition of Commercial Training or Coaching Centre and hence, their activities are not taxable under Section 65(105)(zzc) of the Finance Act, 1994, that the impugned order is, therefore, not correct, that the appellant have strong prima facie case and hence, the requirement of pre-deposit of service tax demand, interest and penalty may be waived for hearing of the appeal and recovery thereof m....

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....ded to any person by a Commercial Training or Coaching Centre in relation to Commercial Training or Coaching". The expression "Commercial Training or Coaching" defined under Section 65(26) means any training or coaching provided by a commercial or coaching centre. The expression "Commercial Training or Coaching Centre" as defined under Section 65(27) means, "any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or deg....