2014 (1) TMI 512

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....ement Consultant Oct. 2006 to Mar. 2009 19,47,042/- Business Auxiliary Service Oct. 2006 to Mar. 2012 19,50,393/- Convention Service Oct. 2006 to Mar. 2012 14,07,399/- Renting of Immovable property June 2007 to Mar. 2011 97,285/- Total   5,34,65,199/- 3. In respect of the main demand under the commercial training or coaching service the contention of the applicant is that applicant started management courses i.e. MBA (Master in Business Administration) in 2003 with the approval from All India council for Technical Education vide letter dt. 11.5.204 and the approval was subsequently renewed on year to year basis. As the MBA course was started with the approval of the competent authority and therefore the demand under th....

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....ect of the demand of Rs.19,50,393/- which is confirmed on the ground that applicant provided Business Auxiliary Service. The contention is that applicant has conducted certain examination for insurance companies who are the members of society. Therefore it is not a service provided to any of the client hence, the demand is not sustainable. In respect of the renting of immovable property service the contention is that only convention hall is given for holding convention. The contention is also that the provisions of renting immovable property service and under challenge and the issue is before the Hon'ble Supreme Court. In view of this, the applicants are not liable to pay service tax which is confirmed by invoking the extended period of lim....

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....stitution is affiliated to Pune University. Vide another letter dt. 16.2.2006 again the applicants informed that institution is affiliated to Pune University in respect of MBA. Revenue also relied upon opinion of their Chartered Accountant where it has been pointed out that MBA courses conducted by the applicant are not approved or affiliated to University hence the income/fee received on this account is chargeable to service tax. This opinion is dated March 2010. The Revenue also relied upon the letter dt. 18.2.2006 written by the Deputy Commissioner of Service Tax Cell to the applicant where it has been conveyed to the applicant that for payment of service tax non-profit making institution is not relevant and applicants are liable to serv....

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.... tax. 9. We find that main demand of service tax is confirmed on the ground that applicants had provided commercial training or coaching service and management consultant service demand of Rs. 4,80,63,080/- is in respect of commercial training or coaching service. As per the provisions of Section 65 (105)(zzc) the taxable service means any service provider to any person by commercial training or coaching centre in relation to commercial training or coaching and an explanation was added by Finance Act, 2010 w.e.f. 1.7.2003. By insertion of the explanation it has been made clear the expression of "commercial training or coaching centre" occurring under the said sub-clause and also under clauses (26), (27) and (90A) of Section 65 shall includ....