TaxTMI 
TaxTMI 
2023 (1) TMI 990
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....1) of UGC Act, 1956. The aforesaid educational programmes help the students to get employed with various organisations. 1.1 With effect from 01.10.2007, all the of Appellant transferred to the ICFAI Academy. Thus, the present appeals have been filed by ICFAI Academy against the Order-in-Appeal No(s). Commr(A)/69&70/VDR-1/2012 dated 08.02.2012 issued by Commissioner (Appeals), Vadodara-1. 1.2 The Appellant used to accept the application from interested candidates for various courses and forward the same to their centralised office at Hyderabad for all accounting purposes. 1.3 An investigation was conducted upon ICFAI and its associates all over India, which resulted into issuance of multiple show cause notices proposing the demand of service tax along with applicable cess, interest and penalty, for the period of October 2007 to September 2009. 1.4 On the similar lines Appellant branch at Vadodara, Gujarat also received show cause notice(s) dated 06.02.2009, 24.07.2009 and 03.11.2009, inter alia, alleging that:- a) Appellant had provided taxable services under the category of Commercial Training or Coaching" and collected fees during the relevant period. ....
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....appearing on behalf of the appellant submits that this issue is no longer res-integra in view of the decision o Hon'ble CESTAT Ahmadabad in the case of ICFAI Branch-Vadodara vs CCE & ST reported at 2018 (8) TMI-556-(Tri.-Amd.). Therefore, following the said decision of the appellant itself, the impugned orders are not sustainable. Hence, the same are liable to be set aside and appeals deserve to be allowed. He also placed reliance on the following judgements: • ICFAI vs CST Bangalore 2017 (1) TMI 349 (Tri. Hyd.) • CCE Jaipur vs ICFAI 2017 (12) TMI 901 (Tri. Del.) • CCE Hyderabad vs ICFAI 2018 (8) TMI 826 (SC) • Frankfinn Aviation Service Pvt. Ltd. 2017 (3) TMI 1027 (Tri. Del) • Indian School of Business 2019 (2) TMI 93 (Tri. Hyd.) • Ashu Export Pormotors (P) Ltd. 2011 (11) TMI 387 (Tri. Del.) • Actor Prepares 2013 (12) TMI 1070 (Tri Mum) • ITM International 2017 (11) TMI 1230 (CESTAT-LB) • Indian Institute of Aircraft Engineering 2013 (30) STR 689 (Delhi HC) • Rosalinds Mediretta Institutional Foundation 2018 (1) TMI 2020 (Tri Del.) • I.C Fi....
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.... 7. As regards the submissions made by the learned counsel that the second order of the Tribunal needs to be set aside on the ground that on the same set of facts, the second order has held that the appellant is not a university. In our considered view we find that the second order of the appellant though appealed against by the appellant before the Apex Court, there is no stay of the said order. Hence, in our view, raising the question before the Tribunal again on the same issue and praying that the second order of the Tribunal be set aside seems to be a prayer made before the wrong Forum. In view of this we reject the submissions made by the learned counsel on this point. 8. We take up the second point raised by the appellant as to availability of benefit of Notification No. 9/2003-ST dated 20th June 2003 and Notification No. 24/2004-ST in order to appreciate the correct position as to the eligibility to avail exemption Notification. The said Notifications are reproduced: [Notification No. 9/2003-S.T., dated 20-6-2003] "In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that....
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....bbies." 9. It can be seen from the above reproduced notifications that the explanation as to what is vocational training institute indicates that the said exemption can be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. It is nobodys case in all these appeals that for completion of the educational programmes conducted by the appellants, students are employed either directly by the employers or can seek self-employment. We find that in support of such a claim, appellants have enclosed a list of the students who were employed by various industries on successful completion of education programmes conducted by the appellants. In our view, there can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organisations. On this factual matrix, we find that the decision of the Tribunal in the case of Ashu Export Promoters Pvt Ltd., (supra) which has been affirmed by the Honble High Court of Delhi is covering the issue in favour of the appellant.....