2020 (7) TMI 232

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....anner, under the category of 'Commercial Training or Coaching Services', for the period from April 2007 to June 2012 prior to the introduction of negative list as per S.66D and further for the period from April 2013 to March 2015 in the negative list regime. The demand during the interim period from July 2012 to March 2013 (falling under negative list regime) on identical issue stands decided by the Ld. Commissioner (Appeals) in favour of the assessee, which has not been challenged by the Revenue and has attained finality. 2. The facts of the case in brief are that the appellant assessee is a PSU mainly engaged in the activity of ship building and repair works. It is also running a Marine Engineering Training Institute which conduc....

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....cognised under the law", and therefore, the same qualifies as exclusion from the definition of taxable service under the category of "Commercial Training or Coaching services". He also referred to the Final Order no. 20199 of 2019 dated 25.02.2019 passed by this Tribunal, rendered in their own case, for the period prior to the impugned period i.e. April 2007, wherein the demand has been set aside which has not been further challenged by the Revenue and has thus attained finality. He also referred to the Order-in-Appeal dated 17.05.2019 whereby the Ld. Commissioner (Appeals) has dropped the identical demand for the period July 2012 to March 2013 which has also not been challenged by the Revenue and has attained finality. 5. The Ld. Departme....

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.... 33/2012-ST dated 25.04.2011 which exempted - "any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognized by any law for the time being in force." Effective from 1st July, 2012, the Negative List as per Section 66D, in clause (i) inter-alia, covered "education as a part of a curriculum for obtaining a qualification recognized by law for the time being in force", on which service tax shall not be leviable. 8. On perusal of the above legal provisions, we find that the institute providing educational degree or qualification, which is "recognized by law", have always been excluded from the purview of service tax. We have also perused the Final Order no. 20199 of 2019 da....

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....n our view is factually incorrect. The lower authority seemed to have lost sight of the factual position that the subject courses have been approved by the Director General of Shipping, Ministry of Surface Transport, Govt. of India, in consonance with the provisions of the Merchant Shipping Act, 1958, a fact which was always available before them. There cannot be any iota of doubt to hold that the courses assumes to be of statutory nature and hence, qualifies as being "recognised under the law" and consequently, eligible for claiming exclusion from levy of service tax both in the pre-negative list and negative list service taxation regime. 10. In the course of hearing, the Ld. Advocate for the appellant submitted a list containing detailed....