TaxTMI 
TaxTMI 
2023 (11) TMI 419
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....Central Excise, Aurangabad on the Appellant engaged in imparting coaching for competitive examinations to its own students enrolled in +2 & +3 courses on, the ground that Appellant had provided "Commercial Training or Coaching Services" is assailed in this appeal. Conformation of demand of Rs.31,126/- additionally for renting of immovable property by the Appellant is also assailed here. 2. Facts of the case, in brief, is that Appellant M/s. Shiv Chhatrapati Shikshan Sanstha is a Trust registered under Societies Registration Act, 1860 that has been operating various Schools and Colleges in and around Latur locality. It has also been imparting coaching for competitive examinations like MPSC, UPSC, IIT-JEE, AIEEE, MHT-CET etc. Holding the s....
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....itute is eligible for exemption. He also has drawn our attention to the Commissioner's order where he has justified as to why the Appellant is to be considered as educational institution, apart from the fact that Section 66D(l) of the Finance Act, 1994 that was subsequently repealed in 2016 after introduction of Clause (oa) of Notification No. 25/2012-ST in 2014, which has defined the same to include pre-school up to higher secondary school education as a part of curriculum to obtain qualification recognized by law in force. Further submissions of Learned Counsel for the Appellant is that Learned Commissioner had erroneously equated "services which are educational in nature" with that of services provided by an "Educational Institution" and....
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.... rationality of the order passed by the Commissioner. While admitting that Notification No. 25/2012-ST at Sr. No. 9 exempts "Auxiliary Education Services" and "Renting of Immovable Property Services", he submitted that commercial coaching provided by the Appellant to its students in respect of competitive entrance examination for IIT-JE, CET etc. for taking admission to Engineering and Medical Colleges were being given upon collection of additional fees, for which the same cannot be covered under the definition of "Auxiliary Education Service" so as to exempt the Appellant from payment of Service Tax and the same cannot be put under the category of approved "Vocational Educational Course" since no certificate was issued by the Appellant for....
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....ear prohibition in accepting precedent value of a judgment on the point on which no debate had taken place and no argument was canvased. Be that as it may, we would be failing in our duty if not referring to the judgment in which the issue has been settled by the Larger Bench of this Tribunal. We are, therefore, constrained to record our findings on this point. 6. Larger Bench of this Tribunal was constituted to resolve divergent views taken by two Benches of this Tribunal in M/s. Shri Chaitanya Educational Committee (SCEC) Vs. CC, CE & ST, Guntur reported in 2016 (41) STR 241- (Tri.-Bang.) at Banglore and ITM International Pvt. Ltd. Vs. Commissioner of Service Tax, Delhi reported in 2017 (7) GSTL 448 (Tri.-Del.) at Tribunal Delhi,. Inte....
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.... negative list that removed definition of services and brought into existence the definition "Educational Institution and Commercial Coaching" through notification No. 25/2012-ST read with its subsequent amendment made in the year 2014 vide Notification No. 6/2014-ST dated 11.07.2014 as well as Notification No. 9/2016 dated 01.03.2016 w.e.f. 14.05.2016 that covers the disputed period. We must record here that the amended Notification No. 6/2014-ST dated 11.07.2014 that has brought changes into Notification No. 25/2012- ST has given a clear cut exemption under Sr. No. 9 to the services provided by an Educational Institution to its students, faculty and staff without restricting it to any category of service and, therefore, the clarification ....