TaxTMI 
TaxTMI 
2016 (3) TMI 524
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....6th May 2005 and 31st March 2007 as provider of 'commercial training or coaching service' taxable under section 65 (105) (zzc). 2. The adjudicating authority has found the liability to subsist during the above periods because the exemption for providing vocational training which the appellant was found to be providing was available from the time of introduction of the said tax on 1st July 2003 till 30th June 2004 by notification no 9/2003-ST and again from 10th September 2004 by notification no 24/2004-ST which however was amended vide notification no 24/2004-ST from 16th June 2005 excluding computer training from the purview of vocational training. Interest on unpaid tax was also held as liable besides imposing penalties under s....
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....ificate and including (coaching or tutorial classes; pre-school coaching and training centre; or any institute or establishment which issues any certificate, diploma, degree or any educational qualification recognized by law for the time being in force); fall within the ambit of commercial training or coaching centre and the training or coaching provided by such centre is chargeable to tax on the consideration received therefor. The legislative exclusion earlier provided to pre-school coaching and training centre and to an institute or establishment which issues any certificate, diploma, degree or any educational qualification recognised by existing law is now excised. As a consequence all activities involving imparting of skill, knowledge ....
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....s, in legislative drafting are intended to exclude a subject or field which forms a part of the enacting clause/provision. 21. Shri Arvind Datar, ld. Sr. Advocate for GLIM additionally contended that till 2005 management education (provided by GLIM) was not regulated by any statute. The AICTE Act, 1987 was amended during 2005 to include management education within the scope of technical education and thus bringing management education within the ambit of the regulatory provisions of the 1987 Act. GLIM therefore applied for recognition under this legislation and the recognition was granted later. However, the Supreme Court in Associated Management of Private Colleges v. AICTE and Others, vide the judgment dated 25-4-2013 in Civil Ap....
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.... - Section 65(27) accommodates no such distinction. 23. Several Circulars/Notifications, including Board Circular No. 59/8/2003-S.T., dated 20-6-2003; Statutory Notification No. 10/2003-S.T., dated 20-6-2003; Statutory Notification No. 9/2003-S.T., dated 20-6-2003; Statutory Notification No. 24/2004-S.T., dated 10-9-2004; Statutory Notification No. 19/2005-S.T., dated 7-6-2005; Board Circular No. 107/1/2009-S.T., dated 28-6-2009; Circular No. 334/1/2010-TRU (Annexure B), dated 26-2-2010; Statutory Notification No. 3/2010-S.T., dated 27-2-2010 and Statutory Notification No. 33/2011-S.T., dated 25-4-2011 were referred to by the several Counsel for the appellants to explain how the authorities construed the relevant statutory provisio....
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..... On the aforesaid analysis, we answer the reference as follows: (i) The taxable service of "commercial training or coaching" occurs when any institute or establishment is engaged in the activity of imparting skill, knowledge or lessons on any subject or field (excluding sports), irrespective of whether such imparting of skill, knowledge or lessons is in respect of particular discipline or a broad spectrum of disciplines/academic areas; irrespective of the nomenclature or description of the institute or establishment, as a coaching or training centre or an educational institution; regardless of whether an institute or establishment is incorporated by or registered under any law; and irrespective of distinctions on the basis of curr....