TaxTMI 
TaxTMI 
2020 (1) TMI 943
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....pic initiative to provide a liberal education. International Foundation for Research and Education ,the sponsoring body, is not a profit company. The University has been authorized by the Government of Haryana to conduct various under graduate and post graduate courses. Besides other courses, the University is also conducting a one-year full time residential course, namely the "Young India Fellowship" programme. On successful completion of the course, Post Graduate Diploma in Liberal Studies is awarded to the students. The University has been authorized by the Government of Haryana to conduct this course, vide Memo No. KW 20/14-2011 UNP (5) dated 14.07.2014 issued by the Additional Chief Secretary, Govt. of Haryana, Higher Education Department. The Department had issued a Show Cause Notice dated 15-02-2018 alleging that the aforesaid course is not recognized by any statutory body. It was also alleged that the course was in the nature of commercial training, and was hence not entitled for exemption under Sr. No 9(a) of mega exemption Notification No. 25/2012 - Service Tax. The adjudicating authority has denied the benefit of exemption notification and confirmed the demand as mention....
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....ifies the compliance of the sponsoring body with respect to the requirements and conditions specified in section 5(1), and submits its report to the State Government under Section 5(2), includes the representative of the regulating bodies as may be specified. 6. He further submits that under Section 34A of the Haryana Private Universities Act, 2006, a private university intending to start a new course or programme of study is required to intimate such intention to the State Government, for obtaining authorization from the State Government to start the course or programme of study. Further, the private university shall not commence first enrolment of students without specific authorization of the State Government. In compliance of Section 34A, the University has obtained approval of the State Government for commencing various courses, including the PG Diploma in Liberal Studies. Before commencing this course, the University obtained authorization from the State Government, vide Memo No. KW 20/14-2011 UNP (5) dated 14.07.2014, the Additional Chief Secretary, Govt. of Haryana, Higher Education Department, authorized the University to start the courses mentioned therein. The PG Dipl....
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....ourse, it is not mandatory for a university to obtain approval from the UGC. Therefore, commencing Post Graduate diploma in Liberal studies course in question, Ashoka University is not required to obtain prior approval from UGC. 11. He further submits that in compliance of Regulation 3.7 of UGC (Establishment of and Maintenance of Standards in Private Universities) Regulations, 2003 requires a private university to provide all the relevant information relating to the first degree/diploma programme(s) [including curriculum structure and contents] to the UGC in the prescribed proforma, prior to starting these programmes. In accordance with Regulation 3.7, the University had provided to the UGC relevant information relating to the degree and diploma programmes conducted by it, in the proforma prescribed by the UGC. The PG Diploma in Liberal Studies was among the programmes/courses in respect of which information was provided to the UGC. 12. He further submits that thereafter, in pursuance of Regulation 3.8 of the said regulations, an Expert Committee was constituted by the UGC to conduct inspection of the University and the report of the Expert Committee in respect of Ashoka Uni....
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.... was recognized by law. 15. He further submits that as per the appellant it is recognized university by virtue of letter dt.12.11.2014 issued by UGC was empowered to award degrees as specified under section 22 of UGC Act, 1956 with approval of statutory authorities/councils wherever required. On perusal of the list under this Act, it has been observed that the "Post Graduate Diploma in Liberal Studies" award by the appellant for its "Young India Fellowship" programme is not mentioned in any of the notifications issued under this section. Therefore, this contention falls flat, as the concerned diploma course is not recognized by UGC under section 22 as contended by the appellant. Furthermore, the appellants have relied upon letter dt.14.07.2014 issued by Additional Chief Secretary to Government of Haryana authorising them to start various courses including course in question. The said letter recognizes various courses conducted by the appellants, subject to following conditions, as mentioned under:- (a) The eligibility criterion for admissions and duration of all courses should be in line with norms and regulations of UGC and other concerned regulatory authorities. ....
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.... academic standards of higher education, such as University Grants Commission, All India Council for Technical Education, National Council for Teacher Education, Medical Council of India, Bar Council of India, Pharmacy Council of India, National Assessment and Accreditation Council, Indian Council of Agriculture Research, National Board of Accreditation, Indian Nursing Council, Council of Scientific and Industrial Research etc. and includes the Government or any such body constituted by Government of India or the Government." 22. On going through the said definition for regulating body which means a body establish by the Government of Haryana for laying down norms and conditions for ensuring academic standards of higher education such as Government of Haryana. Further section 6 of the Act provides as under:- "6. The Government, if satisfied, after considering the report submitted under sub-section (2) of section 5 that the sponsoring body has complied with the provisions of sub-section (1) of section5, may, by an Act of the State Legislature, establish a private university with such name, location, jurisdiction and with such infrastructure as may be specified in the Sch....
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....ssment report as prescribed under the bye-laws. (2) The Government shall specify the manner in which the university shall commence enrolment of students for such course or programme of study and shall give authorization to the university to start the course or programme and also approve the procedure thereof. (3) The university shall not commence first enrolment of student without specific authorization of the Government. In no case, the application for authorization be kept beyond 120 days, whereafter it shall be deemed to have the concurrence of the Government to start the course or programme of study." 25. As per the said provision, the private university shall commence enrolment of students for such course or programme of study and shall give authorization to the university to start the course or programme. The private university shall not commence first enrolment of student without specific authorization of the Government. In no case, the application for authorization be kept beyond 120 days, whereafter it shall be deemed to have the concurrence of the Government to start the course or programme of study. The appellant in compliance to the said provisions ....