TaxTMI 
TaxTMI 
2017 (11) TMI 349
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....d offer various educational programmes at under-graduate and post-graduate levels; University Grants Commission has recognised them as university under UGC Act 1956. Show-cause notices were issued to appellants demanding service tax under the category of commercial training and coaching centre services invoking extended period of limitation with proposal to impose interest and penalties. The adjudicating authority by a common order-in-original No. 8/2006 dated 29.09.2006 confirmed the demand of service tax, interest and penalties but extended the benefit of cum tax to appellant. Appellant aggrieved by such an order preferred appeals before the Tribunal and the Tribunal disposed of the appeals by Final order No.1221-1224/2008 dated 17.10.2008 holding in favour of the appellant. Revenue Authorities aggrieved by such an order filed appeal before the Hon'ble Supreme Court of India. By Finance Act 2010, an explanation was introduced to the definition of commercial coaching and training centre with retrospective effect from 01.07.2003 which clarified the position as to the taxability of any society registered under Society or as a Trust will be liable to service tax. Noting the said ....
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....n it was observed by the Hon'ble High Court that conflicting decisions by coordinate bench of the CESTAT for same assessee on the same set of facts for the same period was not proper and set aside the second order of the Tribunal which took a different view. It is his submission that the observation of the Hon'ble High Court of Allahabad would apply squarely in this case and the Tribunal could not have departed from the view expressed by the Tribunal in the 1st Order. It is his further submission that the appellants were recognised by the law as a university and hence do not fall under the ambit of definition of commercial coaching or training centre and hence there is no service tax liability on them. It is also his submission that this view has been aptly gone into by the Tribunal in the case of CC, CCE & ST Vs Rai Foundation Colleges [2017(51)STR 50 (Tri-Hyd)] wherein a view was taken that commercial coaching or training institutes/colleges providing coaching or training which forms an essential part of a course or curriculum in their institute or establishment leading to issuance of any certificate/diploma/degree/educational qualifications recognised by UGC is eligible ....
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....y the appellant in the field of management, finance, banking, insurance, accounts law etc. and the exemption notification has to be construed strictly for claiming the benefit of exemption; that definition of the word (skill) as per business dictionary etc will not cover various educational programmes conducted by the appellant. 7. As regards the submissions made by the learned counsel that the second order of the Tribunal needs to be set aside on the ground that on the same set of facts, the second order has held that the appellant is not a deemed university in our considered view the second order of the appellant being in before the Apex Court, and there being no stay we need not record any findings as those submissions. Hence, in our view, raising the question before the Tribunal again on the same issue and praying that the second order of the Tribunal be set aside seems to be a prayer made before the wrong Forum. In view of this we reject the submissions made by the learned counsel on this point. 8. We take up the second point raised by the appellant as to availability of benefit of Notification No.9/2003-ST dated 20th June 2003 and Notification No.24/2004-ST in order t....
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.... coaching; (ii) "recreational training institute" means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies." 9. It can be seen from the above reproduced notifications that the explanation as to what is vocational training institute indicates that the said exemption can be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is nobody's case in all these appeals that for completion of the educational programmes conducted by the appellants, students are employed either directly by the employers or can seek self-employment. We find that in support of such a claim, appellants have enclosed a list of the students who were employed by various industries on successful completion of education programmes conducted by the appellants. In our view, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organisations. On this factual m....