TaxTMI 
TaxTMI 
2018 (5) TMI 670
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.... charitable trusts not for profit society and offer educational programmes in management, finance, banking insurance: accounting, law, information technology, arts, commerce and science and technology at bachelor and masters level on full time basis and also degrees were awarded by ICFAI university Dehradun. ICFAI University Dehradun, Jharkhand/ Tripura, Mizoram, Nagaland/ Meghalaya and Sikkim are all universities rstablished by the State Acts of specific States and offer various educational programmes at undergraduate and post-graduate levels. The University Grants Commission (UGC) has recognised the aforementioned universities by including them in the list of universities maintained by UCC under Section 2(f) of the UGC Act 1956. In the previous proceedings, 2003-05, in respect of ICFAI Hyderabad/ ICFAI University Dehradun, Tripura and ICFAIAN foundation, service tax liability was confirmed under the category of commercial training and coaching centre services, but was remanded for limited purpose to adjudicating authority to examine whether appellants were eligible for exemption in terms of Notification No, 9/2003-ST dated 26.06.2003 on the belief that they were vocational traini....
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....on that in the present proceedings, post 2005; certificate are issued by the appellants directly under respective universities and would submit that this factual difference would indicate that earlier order of the Tribunal will not apply in the cases in hand as has been held by the Apex Court in the case of CCE Calcutta Vs Alnoori Tobacco Products [2004(170) ELT 135 (SC)]. He would then draw our attention to the UGC Act 1956 and more specifically to the definition of "University" under Section 2(f) of the said Act and submits that it includes any university established under Central Act, Provincial Act or State Act. It is his submission that adjudicating authority has not disputed the fact that all the universities of the appellant are recognised under specific State Acts. He would draw our attention to CBEC Circular No 334/1/2010-TRU dated 26.02.2010 wherein at paragraph No 6.1 scope of commercial training and coaching centre services was redefined and clarification was issued. It excluded universities created under Central or State Acts, institutes recognised by IJGC as universities or deemed universities etc. It is his further submission that Hon'ble High Court of Delhi in t....
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....ould submit that words used in the definition of commercial coaching and training services namely 'employment' and i directly used' are elaborately discussed and observed by the adjudicating authority in respect of courses conducted by the appellant and hence cannot be considered as courses imparting skills, It is his further submission that in any case, post 27.10.2010, the term vocational training institute' was further clarified by way of substitution in the Notification to read as Vocational Training Institute means Industrial Institute or Industrial Training centre affiliated to the National Council for Vocational Training offering courses in designated trades as notified under the Apprentices Act 1961 (52/1961)." It is his submission that the substitution which is effected by way of Notification has to be given effect from the date of original Notification as held by the Apex Court in the case of Indian tobacco Association [2005(187) ELT 162]. It is his further submission that the courses conducted by appellant do not specify the condition of the same improving job prospects of a candidate, or prepare a candidate to take up employment or self-employment. He re....
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....the appellant as universities. * That the Annexures indicate that the students who have successfully completed the courses in all the appellant's institutes were gainfully employed with various organisations. 7. On these factual backdrop we find that reliance placed by the learned counsel on Circular No. DOF/334/1/2010-TRU dated 26.02.2010 was apt and we reproduce the paragraph No. 6.1 of the Circular "6.1 Commercial training and coaching service was introduced in Budget 2003 with a view to tax the mushrooming coaching institutes and training centres which either provide coaching classes for examinations or unrecognised courses in various areas such as, management, marketing, engineering etc. The schools, institutes, colleges and universities providing courses that lead to award of recognised diplomas/degrees and sports education were kept out of tax net. These include universities created under a Central or State Act institutes recognized by UGC as universities or deemed universities, institutes granted recognition professional councils like AIC T E, Medical Council of India, Bar Council of India etc. To distinguish the former types of institutes/centres from the latter, ....
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....hat the department has been taking consistently a view that when an educational institute is affiliated to university/institution awarding a degree recognised by law, then the said institute is not a commercial training or coaching centre. Reference can be made to circular No. 26/2003 -28.08.2012 and 26.02.2010 of the Board. Admittedly,. the appellants were providing course resulting in the award of B Tech, BBA, MBA of Allahabad Agricultural Institute (deemed university). No demand for Service Tax has been made in respect of these courses. Even on this ground, the appellants cannot be considered as commercial coaching or training centre. Apan from the fact that the appellants will fall outside the purview of commercial coaching or training centre, I find that the Business English Course and Personality Development course offered by the appellants will be covered by exemption notification No. 9/2003 ST" 10. We find strong force in the contentions that similar issue was contested before the Bench of the Tribunal in the case of IILM Undergraduate Business School (supra) wherein on similar set of facts; the Bench held in favour of the appellant therein and the Principal bench headed b....