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2017 (9) TMI 1070
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.... order-in-original No.2021/JM/2010 dated 15.06.2010. The above five appeals have been filed by four appellants against the common order-in-original passed by the Commissioner, Service tax, New Delhi. Show cause notice dated 06.10.2008 covered the demand for service tax for the period 01.07.2003 to 31.03.2008 and a further show cause notice dated 22.12.2008 was issued to cover the period 22.12.2008 was issued to cover the period 01.04.2008 to 30.09.2008. The department of Revenue issued the show cause notices alleging that the appellants have rendered taxable "Commercial Coaching and Training Services", as per Clause 65(26) of the Finance Act, 1994. Vide the impugned order, the demand for service tax was confirmed against the appellants alon....
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....was engaged in conducting courses leading to the award of B.Sc. (Hons) Hotel & Restaurant Management; BBA (Hons.) Business Administration; B.Sc. (Hons) Software Engineering and M. Sc. International Business. The Institute had an arrangement with the Oxford Brooke University by which the students who complete the course with IIMT will be awarded degrees from the above University. In addition to the above course, IIMT also conducted short term course for VLSI design and Food Beverage service for which certificate was issued by IIMT. The students who were enrolled were required to pay registration fee amounting to GBP 400 directly to the University and fees as applicable to IIMT for the particular course for which the student was enrolled. Rev....
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....n the case of Wigan & Leigh College (India) Ltd. -2007 (8) STR 475 (Tri. Bang.). (v) An explanation has been inserted in Clause 65(105) (zzc) by the Finance Act, 2010, retrospectively w.e.f. 01.07.2003. In the light of such amendment, no allegation of any deliberate intention on the part of the appellant can be alleged. Accordingly, he submitted that bulk of the demand raised vide two show cause notices will be hit by time bar. 5. Ld. AR for the Revenue supported the impugned order. He argued that the retrospective amendment carried out by the Finance Act, 2010 has been upheld by the Hon'ble Supreme Court in Great Lakes Institute of Management Ltd case. The activity undertaken by the IIMT is squarely covered within the definition of "....
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....cial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly." The issue for decision is whether the activities carried out by IIMT will be covered within the definition of Commercial Training or Coaching Centre as above. If IIMT is covered by the definition the next question is whether they w....
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....s also a settled position of law that there can be no allegation of evasion when such doubt existed in the interpretation of the definition. It is also well settled that demand for service tax cannot be created with retrospective effect by insertion of explanation. Consequently, even as we hold that the IIMT will fall within the definition of "Commercial Training or Coaching Centre", the demand for service tax has to be restricted to that falling within the normal time limit. 10. Before we conclude on the service tax demand, it is also necessary to consider the claim of the appellant for the benefit of Notification No. 9/2003 as well as Notification No. 24/2004. These notifications grant exemption to vocational training institutes even i....
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....e brought within the category of vocational courses and the benefit of exemption notification will not be available for such courses. (ii) The other courses conducted by the IIMT are leading to award of certificate for VLSI design and Food & Beverage service for hotel professionals. Even though the certificates issued by IIMT are not recognised by law in respect of these courses, we are of the view that such courses may fall within the category of vocational courses and will be entitled to the benefit of notification. 12. In view of the above discussion, we conclude that the activities undertaken by IIMT will be covered within the definition of "Commercial Training or Coaching Centre" particularly after the retrospective amendment car....