TaxTMI 
TaxTMI 
2024 (4) TMI 396
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....aration for competitive exams. 2. The Appellant is a society registered under Andhra Pradesh Societies Registration Act, 2001 with the objective of promoting education, sports, literary and cultural activities in the state of Andhra Pradesh. The Appellant society had obtained necessary permissions from the Board of Intermediate education Andhra Pradesh for setting up of junior inter colleges for providing intermediate education. The Appellant has been simultaneously preparing the intermediate students for competitive examinations like IITJEE, EAMCET etc. 3. The present proceedings have been initiated by the department on the ground that the activity of coaching provided by the Appellant Society to its intermediate students for entrance ex....
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...., in respect of the orders-in-original passed by the Commissioner of the same jurisdiction of Guntur, the CESTAT in case of M/s Sri Chaitanya Educational Committee vs CCE, Guntur 2019 (22) G.S.T.L. 67 (Tri. - Hyd.), was pleased to set aside the demands for the period from 2011-12 to 2014-15 and held that the activities of the Appellant fall within the scope of Notification No.33/2011 and Negative list entry, Sl.No.9 of the Mega exemption Notification. The ratio of the above decision has also been followed by the CESTAT in SHIV CHHATRAPATI SHIKSHAN SANSTHA VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE, AURANGABAD - 2023 (11) TMI 419 - CESTAT MUMBAI in its order dated 09/11/2023. Accordingly, learned Counsel submitted that the demand is not su....
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...., ST/30229/2017, ST/31075/2017 & ST/22142/2015 is not accepted by the Department and is appealed against before the Hon'ble Supreme Court of India being Civil Appeal Diary No.46812/2018 and the same was tagged with Case No.17162/2016 filed by M/s Dewsoft Overseas Pvt. Ltd. Vs. CCE, New Delhi, and the issue has not attained finality. 6. We have considered the rival submissions made by both sides and perused the records. Admittedly, the facts of the case are similar to the case of M/s Sri Chaitanya Educational Committee vs CCE, Guntur 2019 (22) G.S.T.L. 67 (Tri. - Hyd.), wherein for the period 2011-12 to 2014-15, it was held that the demand is not sustainable as post 2011, there is change in legal provisions and the only requirement is that ....