2019 (5) TMI 877

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.... For the Respondent : Mr.R.Aravinthan Standing Counsel ORDER The instant writ petition has been filed challenging the Show Cause Notice dated 13.01.2017 issued by the respondent under the Finance Act, 1994, calling upon the petitioner to pay service tax for the fees collected by them towards internet fee and skill development fee. 2.It is the case of the petitioner that being an educatio....

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....institution are recognised courses and therefore, service tax is not payable to the respondent. Learned counsel also drew the attention of this Court to the Fee Fixation Committee order dated 13.06.2013 and in particular he referred to the remarks column in the tabular column of the fee fixation order, wherein it has been clearly stated that the fee collected by the petitioner as annual fee includ....

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.... the learned Standing Counsel for the respondent, the petitioner has only challenged the Show Cause Notice and no final orders have been passed. According to him, the objections raised by the petitioner before this Court can very well be raised by the petitioner before the authority concerned. 8.Considering the provisions of law relied upon by the learned counsel for the petitioner as well as t....

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....ing the case, they are outside the purview of the Finance Act, 1994 and no service tax is attracted. (c) Further, the fee fixation committee has fixed the total annual fee and that alone the petitioner can collect from the students under the fee fixation order dated 13.06.2013 and the said fees does not include service tax. But despite the same, the respondent has demanded payment of serv....