TaxTMI 
TaxTMI 
2008 (8) TMI 194
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....tific or Technical Consultancy' service. Therefore, proceedings were initiated and the learned Adjudicating Authority has given a very detailed finding to support his contention that the services rendered by the appellants indeed amount to 'Commercial Training or Coaching' and also 'Scientific and Technical Consultancy'. Consequently, he confirmed demand of Rs. 1,59,86,170 in respect of the charges received by the appellant as 'Scientific or Technical Consultancy' and 'Commercial Training or Coaching'. Further, he demanded interest under section 75. He also imposed a penalty of Rs. 150 per day under section 76 of the Finance Act and Rs. 1,59,86,170 (Rupees One Crore Fifty nine lakhs Eighty six thousand One Hundred and seventy only) under section 78. The appellants are highly aggrieved over the impugned order. The Commissioner in the impugned order has given a finding after going through all the various legal provisions that the appellants are indeed imparting training to various persons for the consideration and they would not be covered by the specific exclusion in the definition of 'Commercial Coaching or Training Centre'. He has given his own reasons. He has also not accepted th....
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....sociate members. Many International organizations such as Asian Development Bank, British Council, British High Commission, Commonwealth Secretariat, Government of Nepal, Ford Foundation are their partners and clients. Many national organizations also are their clients. The various departments of Government of India are their clients. The aims and objectives of the college are succinctly given in the Annual Report which is furnished by the learned appellant. Annual report ending 31-3-1958 para 2 is reproduced hereinbelow: "2. The administrative Staff College aims at providing an extension of the practical training of those who already hold positions of responsibility and are considered by their employers capable of shouldering higher responsibilities. It is not an academic institution, nor does it aim at training as executives persons who have had no previous experience. The object of the College is to enable the members to share their own experience profitably with others having different but comparable experience profitably with others having different but comparable experience, training and background and in so doing, to become conscious of what they are doing and how and why....
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....* Technology * Management And any other areas as decided by the Court of Governors, from time to time; (SGM : 24-3-2005); (v) To undertake, organize and facilitate study courses, conferences, lectures, seminars and the like to promote the aforesaid objects; (vi) To undertake and provide for the publication of journals and of research papers and books in the furtherance of the aforesaid objects; (vii) To co-operate with and co-ordinate and encourage the activities of approved institutions and organizations formed for the furtherance of like objects; (viii) To subscribe to or become a member of, or to co-operate, or amalgamate with any other association or society whose objects are similar, wholly or partly, to the objects of the Society or the establishment or promotion of which may be conducive to the attainment of the objects of this society; (ix) To issue appeals and applications for money and funds in furtherance of the said objects and to raise or collect funds by gifts, donations, subscriptions or otherwise of cash and securities and of any property either movable or immovable and to grant such rights and privileges to the donors, subscribers and other ben....
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....the Act. The use of the words 'any institute' or 'establishment' in the definition is very significant clearly reflecting the legislative intent. It covers all types of institutes or establishments. If the legislative intent was only to cover only commercial institute or establishment the definition would have read as any commercial institute or establishment which is not the case. The only requirement is such training or coaching should be on commercial consideration. In other words, so long as any fee is charged for the training imparted according to the learned special counsel the said activity would be fall within in the ambit of commercial training or coaching. He also relied on the Ministry's clarification to the Director General of the Administrative Staff College of India wherein "Service Tax is leviable on services provided for a consideration. Earning of profit or use of profit is not relevant to determine the leviability of service tax. The term 'commercial' is to be understood as any activity carried on an organized basis for a consideration. Thus, services provided by any institute or establishment in relation to commercial training or coaching for fee is leviable to s....
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....bit of Scientific and Technical Consultancy. He referred to the detailed reasoning given by the Adjudicating Authority and requested the Bench to uphold the order. 12. On a very careful consideration of the matter, we find that the appellants are conducting various programmes for people who are already in service in a very professional manner in all fields of administration and management has brought out in the memorandum and also the objectives which we have already stated. They are also registered as a society even though the learned special counsel and also the Commissioner have argued that the fact that they earn profit or not is not at all a consideration in the levy of service tax. We cannot ignore the significance of the word 'commercial' used therein. When a society is registered with several laudable objectives, the same cannot be equated with a commercial training or coaching centre. The very courses conducted by them reveal that they cannot be equated with say a tutorial college like Brilliant Tutorial, Sachadeva Agarwal Tutorials which charge fee for preparing students for joint entrance exam etc. The appellant cannot be treated on par with the above institutions (No....