2018 (4) TMI 836

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....Montfort University, Leicester (U. K.). On successful completion of the course, the students are awarded with the BA (Hons.) degree in Business Studies, which is a three year undergraduate programme in Business Management. On going through the description of the course material, the department interpreted that the services provided by the respondent should fall under the taxable cate gory of "commercial training and coaching" service, defined under Section 65 (105) (zzc) of the Finance Act, 1994. Accordingly, the department initiated show cause proceedings against the appellant, which culminated into the adjudication order dated 30.11.2009, wherein service tax demand of Rs. 21,18,015/ - was confirmed along with interest and also penalties u....

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....e, the respondent should not come under the exempted category and would liable to pay service tax under such taxable category of service. 3. Heard both sides and perused the case records. 4. We find that the issue arising out of the present dispute is no more res integra, in view of the decision of this Tribunal in the case of IILM Undergraduate Business School Vs. CCE, Delhi - 2017 - TIOL - 4535 - CESTA T - DEL. While rejecting the appeal filed by Revenue, the tribunal has held that AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services provided by the respondent therein should be excluded from the purview of taxable service of commercial training and coaching service, for t....

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....f the University of Delhi for the purpose of admission to post graduate courses by the said university. 8. The Tribunal while examining a similar dispute in the case of M/s ITM International Pvt Ltd vide Final Order dated 11.09.2017 (2017 TIOL 3645 CESTAT, Delhi) held that ministry of HRD vide Notification dated 13.03.1995 stated that the Govt. of India had decided that those foreign qualifications which are recognized/equated by the AIU are treated as recognized for the purpose of employment services under the Central Government. No separate 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 degree....