TaxTMI 
TaxTMI 
2018 (4) TMI 1501
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....; On behalf of the appellants, the Ld. Consultant, Shri V. Prasanna Krishnan, made oral submissions, which can be summarized as under:- a) The period involved is from July, 2003 to March, 2008. The appellant is a unit of M/s. Valliammai Society, a registered non-profit society with an object to provide quality education. The SRM Institute of Hotel Management is administered by M/s. Valliammai Society, and cannot be considered as independent for the levy of service tax. The fees collected for running the courses is administered by M/s. Valliammai Society. Even after bringing this to the notice of the authorities, the same has not been considered and the appellant has been issued SCN demanding service tax. Both degree and diploma course in Hotel Management and Catering was conducted. The degree course was conducted as per the recognition given to SRM Arts and Science College. The SRM Arts and Science College which is also administered by M/s. Valliammai Society is affiliated to University of Madras and recognized for conducting B.Sc. Degree in Hotel Management and Catering technology. SRM Institute of Hotel Management, the appellant herein and SRM Arts and Science College are ....
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....r, the appellant requested for withdrawal of affiliation which was consented by AICTE and for the period after 2003-04 said diploma course is not affiliated to AICTE. That, in any case, being a vocational training as defined in the exemption Notification, the demand is correct. 4. The Ld. AR, Shri K. Veerabhadra Reddy, JC, reiterated the findings in the impugned order. With regard to B.Sc. degree course, the Ld. AR submitted that the Degree issued by the appellant SRM Institute of Hotel Management is not recognized by law. Therefore, the conduct of such degree course would fall within the definition of 'Commercial Training or Coaching Service' which has come within the taxable net w.e.f. 01.07.2003. The degree course conducted by the appellants is not recognized or approved by AICTE or UGC and the Degree Certificate issued is not recognized by law. The demand therefore is legal and proper. The contention of the appellant that the Degree Course is conducted as per the recognition given by University of Madras to SRM Arts and Science College and that both appellant and SRM Arts and Science College are administered by M/s. Valliammai Society etc., are not seen discussed in th....
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....2003 in terms of Notification No. 7/2003-ST dated 20.06.2003. Section 65(27) of the Finance Act, 1994, defines "Commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training center or any institute or establishment which issues and certificate or diploma or degree or any educational qualification recognized by law for the time being in force." 6.2 The foremost dispute in the present case is with respect to the identity of the appellant as to whether it is an independent entity to whom the SCN has been issued. The records revealed that the appellants from the very beginning have been stating that they are a unit of Valliammai Society, which is a registered non-profit society. In the SCN No. 77/2008 dated 05.08.2008 para 3.3 and 3.4 gives the list of institutions functioning under Valliammai Society, the details of the University with which these institutions are affiliated and the details of the appr....
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....ity alone or whether appellant is also conducting B.Sc. Degree Course under Deemed University (SRM University). For this purpose, we deem it fit to remand the matter to the adjudicating authority. 7. In regard to demand made in respect of diploma course, the Ld. Consultant has submitted that the course being the vocational course, the appellants are eligible for exemption as per the Notification No. 9/2003. Relevant portion of the Notification is reproduced as under: Notification No. 9/2003 Service Tax dated 20.06.2003 In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, - 1. (a) a vocational training institute; 2. (b) a computer training institute; or 3. (c) a recreational training institute; to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification,- 1. (i) vocational training institute" means a commercial training or coaching cen....