TaxTMI 
TaxTMI 
2015 (5) TMI 1012
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....did not furnish any documentary proof regarding recognition of their institutes by statutory body established for the said purposes. Based upon the investigation, show cause notice dated January, 2007 was issued by the CCE, Pune-III alleging that they had contravened the provisions of Sections 68, 69 and 70 of the Finance Act, 1994. inasmuch as they have failed to pay service tax for the period 1-7-2003 to 31-3-2006; show cause notice directed the appellant-assessee to show cause as to why service tax amounting to approximately Rs. 14.44 crore and Education Cess of Rs. 21.53 lakhs be not demanded from them along with interest and imposed penalties under various Sections of the Finance Act, 1994. Appellant-assessee contested the show cause notice on merits by adducing various evidences before the adjudicating authority and submitted that the courses/degrees/post-graduation degrees are recognized by various Universities as well as by All India Council for Technical Education (AICTE). Adjudicating authority after following the due process of law held that most of the courses conducted by the appellant-assessee would not fall under the category of "Commercial Training or Coaching Servi....
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....ing or Coaching Centre and submit that education qualification recognized by law for time being in force has been interpreted by various decisions of the Tribunal and the said decisions are holding against the appellant-assessee. He would draw our attention to the Final Order Nos. 514-520/2012, dated 31-7-2012 to fortify his submission. It is also his submission that the findings recorded by the adjudicating authority in paragraph No. 31 is incorrect and getting grant from University Grant Commission is different and recognition of Commercial Training or Coaching Centre is another thing. He would submit that there is nothing on record to show as to the courses conducted by the appellant-assessee are recognized by law for the time being in force. 6. We have considered the submission made at length by both sides and perused the records. 7. The issue involved in these cases is whether the courses conducted by various constituent institutes of M/s. Sinhagad Technical Education Society are covered under the category of "Commercial Training or Coaching Services" or otherwise. Since the appellant-assessee is not disputing the service tax liability on the PGDBA course conducted....
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....DBA 2. Sinhgad Institute of Management and Computer Application MBA MCA MMM PGDFT MBA (Residential) 3. Sinhgad institute of Business Administration and Research MBA MCA MPM MMM PGDFT MBA (Residential) PGDBA 4. Sinhgad Institute of Business Administration and Computer Application MBA MCA MMM PGDFT MBA (Residential) 1. Sinhgad Institute of Management : I find that the MBA course is approved for the period 1-7-2003 to 31-3-2006 by AICTE vide letter No. F.No. 431/27-73/MCP(M)/94, dated 14-6-2002. F. No. 431/27-73/MCP(M)/94, dated 24th June, 2005 by the Government of Maharashtra vide letter No. NGC/3398/(3/99)/TE-I, dated 6th Feb. 1999 and by Pune University vide letter No. CA/Approved Institute/7889, dated 18th December, 2002. The MCA course is approved for the period 1-7-2003 to 31-3-2006 by AICTE vide letter no. MS-17/BOS(MCP)/APR(CS)96 Dt. 24th June , 2005, by the Government of Maharashtra vide letter No. NGC-(2001/348/1)TE-1 Dt. 2nd July 2001, by the University of Pune vide letter No. CA/Approved Institute/5397 Dt. 26th August 2002. CA/4826 Dt. 13-6-2005. CA/4298 Dt. 22-7-2004. The MCM courses are approved for the per....
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....004/017, dated 11-5-2004, PG/MCA/ 2004/017, dated 24-6-2005. The MMM course is started in the year 2004-05 and they are approved for the period upto 31-3-2006 by the Government of Maharashtra vide letter No. TEM/2004/235/04/TE-1, dated 1-6-2004, by the University of Pune vide letter No. CA/5440, dated 29-9-2004, CA/4436, dated 26-5-2005. The PGDFT course is started in the year 2005-06 and they are approved for the period upto 31-3-2006 by the Government of Maharashtra vide letter No. NGC/2004/1909, dated 5-7-2004. The MBA (Residential) course is started in the year 2005-06. It is started under the ages of Tilak Maharashtra Vidyapeeth (deemed University) vide Memorandum of Understanding dated 4-8-2004. As such it is approved for the period upto 31-3-2006. 3. Sinhgad Institute of Business Administration and Research : I find that MBA course is started in the year 2004-05 and they are approved for the period upto 31-3-2006 by the Department of Technical Education, Government of Maharashtra vide letter No. 2/NGC/Approvel/ 2004/653, dated 28-10-2004, by the University of Pune vide letter No. CA/5058, dated 4-9-2004, CA/7961, dated 7-9-2005, by....
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....79, dated 7-12-2004, by the University of Pune vide letter No. CA/5438, dated 29-9-2004. The PGDFT course is started in the year 2006-07 and they are approved for the period upto 31-3-2006 by the Department of Technical Education, Government of Maharashtra vide letter No. 2004/1909/29, dated 4-9-2004, by the University of Pune vide letter No. CA/4434, dated 2-3-2005, dated 4-1-2005. The MBA (Residential) course is started in the year 2005-06. It is started under the aegis of Tilak Maharashtra Vidyapeeth (deemed University) vide Memorandum of Understanding dated 4-8-2004. As such it is approved for the period upto 31-3-2006. The above reproduced findings of the adjudicating authority clearly indicate that the courses conducted by the appellant-assessee were recognized by AICTE. We find that the adjudicating authority had relied upon the Board's Circular No. 107/01/2009-S.T., dated 28-1-2009 wherein it was stated as under :- "In 2003, when service tax was first imposed on commercial training and coaching centers, the AICTE regulations required that for (a) starting or establishing new technical institutions; (b) inroduction of additional programmes; or (c) increase in 'intake'....