AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1058
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....ppeal. From the grounds of appeal, it is seen that the IILM Business School was set up by International School of Learning in Management trust a Public Charitable Trust and it was an approved center of Eastern Institute of Integrated Learning in Management University Sikkim which in turn is approved by University Grants Commissioner. It was also stated that Eastern Institute of Integrated Learning in Management University Sikkim has full authority and legal sanction to grant degrees and diplomas as per section 22 of the said Act to its student upon successful completion of the course. The appellant got approval from the University vide its letter dated 12.02.2009 to be its knowledge hub and to enrol students for the management classes i.e. M.B.A. All the students of the appellant were enrolled for getting degree/diploma/certificate from a University duly recognized under the law, after qualifying the exams. All the enrolled students were required to complete the course as prescribed by the university and have to adhere to the rules and regulations such as minimum attendance, eligibility etc as prescribed by the university so as to be able to appear for the examinations conducted by....
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....shall come into force on the 1st day of July, 2003." It is seen that to claim the Notification benefit, the appellant have to establish that the charge for such services are not paid by the service recipient to the service provider. In the instant case, the order in original as well as the impugned order record that the payment has been made to the appellants by the service recipient and thus, the benefit of Notification 10/2003-ST is not available. 5. In similar circumstances Larger Bench of Tribunal in the case of Sri Chaitanya Educational Committee 2015 TIOL 1175 CESTAT - BANGALORE has observed as follows: "78. The main contention of the learned Advocate for the appellants is that the Appellant Society through their own junior colleges and the junior colleges of other societies, under its management, imparts education to the students for intermediate 11th and 12th Standards, like any other school/college providing education for 11th and 12th Standard, anywhere in the country, each of the colleges, either belonging to the Appellant Society or belong to other societies and run by the Appellant Society are recognized by the Andhra Pradesh Intermediate Board and are m....
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.... part of the definition, is a word having very wide meaning. It is noted that the definition also categorically includes "coaching or tutorial classes". The word "includes" in the definition makes it clear that the intention was to make it more extensive. In this perspective, the exclusion part of the definition suggests a very limited purpose to "pre-school coaching and training centre" and any institute or establishment, which issues any certificate or diploma recognized by law. The "coaching or tutorial classes" mentioned in the inclusive part of the definition and it cannot be covered in the exclusive portion of the definition. While interpreting the definition of "Commercial Training or Coaching Centre", the exclusion part must be strictly construed, what is being included in the definition cannot be excluded, unless it is specifically mentioned. In the present case, according to the appellant, they were offering coaching classes to the students of intermediate standard of their colleges and other colleges for appearing joint entrance examination of IIT, JEE, etc. In my considered view, when "coaching classes" have categorically included in the definition, then, it cannot be e....
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....is statement dated 2-3-2006 given before the Superintendent of Central Excise under Section 14 ibid, Sri Yarlagadda Sasi Kumar, Campus Incharge of Sri Chaitanya EAMCET Coaching Centre, Sri Vyshnavi Bhavan, Gurunanaknagar Colony, had stated that "intensive coaching for EAMCET would be given in their premises; that the duration of the coaching is 8 to 10 months, that depending on the performance of the students, fees from Rs. 20,000/- to 50,000/- would be collected from each student; that the collection of fees and the details would be done at the Central Office and that in this premises, Attendance Register and records connecting to education were only maintained. 59. In the Statement dated 13-3-2006 given before the Superintendent of Central Excise under Section 14 of the Central Excise Act, 1944, Dr. B.S. Rao, President, Sri Chaitanya Educational Committee had stated that "their accounting was centralized at Vijayawada for all the branches that in every branch, Principal to look into academic and administration was posted; that in the Head Office at Vijayawada, Dr. B. Jhansi Laxmi and himself would look after the general administration; that some students were day student....