TaxTMI 
TaxTMI 
2017 (11) TMI 1271
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.....E., New Delhi as well as order dated 18.02.2011 of Commissioner (Appeals-I), Jaipur are now being contested. 2. The brief facts of the case are that the appellant assessee is conducting educational course resulting in degree of BSC (Hon.) in Business and Management Studies. This course is recognized and degree is awarded by the University of Bradford, UK. After conducting certain enquiry, the Revenue entertained a view that the consideration received by the appellant-assessee from the students for conducting the said course is liable to Service Tax under the category of Commercial Training or Coaching in terms of Section 65(26) read with Section 65 (27) of the Finance Act, 1994.. The view of the Revenue is that the course, B.Sc (Hon.) in ....
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....ndia and abroad for the purpose of admission to higher courses at Indian Universities. (d) The academic activities of the appellant-assessee resulting in the issue of a recognized degree cannot be subjected to Service Tax. Reference was made to the decided cases by the Tribunal in order to reiterate the scope of the term "Recognized by law for the time being in force". (e) The demand for extended period is not sustainable as correctly held by the original authority. The appeal by Revenue against such finding is not sustainable. 4. The ld AR contested the appeals by appellant-assessee. He submitted that the course offered by the appellant-assessee is not recognized by law in India. AIU is not a statutory authority competent to recognize....
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....nts Commission (UGC) can grant recognization to a college or a institution as an institution affiliated to or form its constituents member of University. Further in case of autonomous centers, the degree continues to be awarded by the University. The institution which are either created or recognized in terms of the power conferred by status and issues diploma or certificate recognized by the law for the time in force alone are excluded from the scope of the taxable service. If a course is not recognized by a university or an authority created by law for grant of diploma or certificate then the course will not be excluded from the scope of taxable service. In the present case, IGNOU has not approved the B.Sc (H) Business and Management Stud....
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.... Common Wealth University. I find that this letter only express view that BBMS programme of IILM may be eligible for admissions for further studies however, the UGC has not granted the formal approval and the degree awarded by IILM cannot be considered as a recognized degree by law for the time being in force." 6. We note that degree or diplomas issued by foreign universities are examined for recognition for further education in India or for employment. It is clear that the courses conducted by the appellant assessee results in award of degree of B.Sc (Hon.) by the Bradford University. The said university is an accredited university by the Association of Common Wealth Universities. We also note that education in India is coordinated by sev....
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....eparate orders for recognition of such foreign qualification is needed to be issued. The Tribunal also noted that UGC had advised Indian students to ascertain information regarding equivalence of the degrees and diplomas awarded by accredited Universities abroad. While examining these facts, The Tribunal in the said case held that the course offered by appellants resulting in the issue of certificate by the University of London, which is treated as equivalent to degree or diploma issued by Universities in India, the appellant was held to be falling outside the scope of definition for "Commercial Training or Coaching Centre". 9. We have examined the decision of Hon'ble Madras High Court in Academy of Maritime Education and Training Trust (s....