TaxTMI 
TaxTMI 
2018 (11) TMI 495
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....ulars Taxable Value Total Taxable Value Service Tax Total Service Tax 01.04.04 01.04.09 to 30.09.09 01.04.04 to 31.03.08 01.04.09 to 30.09.09 Demand on income from Insurance Companies 1,36,88,687 10,16,999 1,47,05,686 16,38,853 1,04,751 17,43,604 Demand on income from Indira Gandhi National Open University (IGNOU) 21,38,177 89,700 22,27,877 2,39,376 9,240 2,48,616 Income from Punjab Technical University (PTU) 6,58,555 0 6,58,555 67,173 0 67,173 Income from Indian Institute of Hardware Technology (IIHT) 88,98,119 0 88,98,119 10,51,472 0 10,51,472 Bitcom Tuition Fee 5,16,638 0 5,16,638 63,786 0 63,786 Bitcom Computer Hiring Charges from IGNOU 2,47,065 0 2,47,065 30,537 0 30,537 Miscellaneous Income (Scrap sale, library charges etc.) 54,485 0 54,485 6,542 0 6,542 Demand on income not forming part of profit & loss account of the appellant-wrong calculation of service tax. 0 2,79,100 2,79,100 0 28,748 28,748 Total 2,62,01,726 13,85,799 2,75,87,525 30,97,739 1,4....
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....arta Ltd. Vs. Commissioner of Service Tax, New Delhi 2015-TIOL-209 (CESTAT, Del.) has held that the training imparted to an insurance agency does not fall under the ambit of Section 65 (27) of the Finance Act, 1994 (an Act) as the said training is having the recognition of law and as such is covered under exclusion clause of Section 65(27) of the Act. This Tribunal has gone through the various provisions of IRDA Regulation 2000 and it is observed that to become an insurance agent the candidate has mandatorily to go for practical training from the approved institute. In the present case the appellant is also approved by the IRDA to impart the said training. Therefore we are of the opinion that for while providing training to insurance agents the appellants are not providing the service of Commercial Training and Coaching Center Service. The income derived from such service is therefore not taxable. The similar opinion has also been formed by this Tribunal while hearing the plea of stay vide order dated 08.06.2016. Resultantly we are of the opinion that the demand of Rs. 17,43,604/- as levied by the Department against the appellant for providing the Commercial Training and Coaching S....
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....al makes it clear that any institute or establishment issuing any educational qualification which is recognized by law the same is exempted from the tax limits. The expression "recognized by law, no doubt, is a very wide expression as comparing to expression "Conferred by law" or "Conferred by Statue". To be covered under the term "recognized by law" the certificate/ degree/ diploma/ qualification is only required to be the product of a statue and the institute does not except it is sufficient that Institute has approval/ accreditation of some Institute constituted under statute. The Hon'ble Supreme Court in the case of Narsingh Pratap Singh Deo Vs. State of Orissa AIR 1964 (SC) 1793 and in another case R.S. Nayak Vs. A.R. Antulay 1984 (2) SCC 183 the Apex Court has held that law includes any ordinance, by law, rule, regulation, notification, custom or usage having force of law. Relying thereupon, we are of the opinion that since IGNOU and PTU are constituted in exercise of the legislative power the accreditation by them in favour of the appellant is very much covered under the terms "recognized by law". In view of this entire discussion even notification no 10 dated 26.06.2003 nee....
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.... and coaching to IIHT during the impugned period. Though appellants were collecting the fees inclusive of services from the students but it was purely on behalf of IIHT and in fact was to be remitted to IIHT itself and no service tax was even retained by the appellant under commercial training or coaching services. The CA has impressed upon the copies of cheques given to IIHT with respect to service tax payment. It is also impressed upon that the IIHT has already discharged liability. The challans for the payment of tax by IIHT, as enclosed with the appeal, are impressed upon. It is further submitted that the demand of Rs. 10,51,472/- under this head will amount to double taxation of the transaction which will be against the spirit of taxation laws. In addition it is submitted that the course offered by the IIHT are vocational in nature and are exempted from taxability in view of notification no. 9/2003 dated 20.06.2003 and notification no. 24/2004 dated 10.09.2004. Finally relying upon the agreement of the appellant with IIHT the levy under this head is prayed to be set aside. 11. Ld. DR on the other hand has relied upon Commissioner Vs. WLC College India Ltd., 2015(1) TMI 1366....
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...., we find no infirmity in the findings of the authorities below qua confirming the impugned demand. The order to that extent is hereby upheld. Demand on Bitcom Tuition fees: It is submitted on behalf of the appellant that an amount of Rs. 63,786/- as received under this head is received against the short term vocational courses provided by the appellant. The said service is exempted under notification no. 9 on 01.03.2003. Alternatively, it is argued that even if the service is considered as taxable still and exemption is available to the appellant being a benefit of SSP exemption under Notification No. 6 dated 01.03.2005. The demand is therefore prayed to be set aside. Per contra, Ld. DR has justified that demand qua this particular income. 13. After hearing both the parties, we are of the opinion that issue is no more res-integra. The Hon'ble High Court Delhi in the case of Commissioner YSWLC College India Ltd. 2015(1)TMI-1366-Del. H.C. which is also been relied by this Tribunal in the case of Commissioner of Central Excise, Jaipur Vs. Adam Smith Institute of Management (ICFAI National College) & others, 2017(12) TMI 901-CESTAT New Delhi has approved: "The specific ter....