TaxTMI 
TaxTMI 
2024 (7) TMI 1457
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.... Period of SCN No. OIO No. 1. ST/52478/2018 F.No.ST/02/2017/ADJ-1/14435 October 2012 to June 2017 07-08/COMMR/ST/IND/2019 dated 21.05.2019 2. ST/52479/2018 F.No.IV(16)01/Tech/Audit/IND/ 67/2018-19 dated 26.02.2019 April 2014 to March 2016 07-08/COMMR/ST/IND/2019 dated 21.05.2019 2. The facts in brief for the purpose are as follows:- (i) The appellant is engaged in providing services in relation to accommodation in hostels, guest houses, clubs etc., manpower recruitment/supply agencies service, management or business consultant services, commercial training or coaching services, convention services, renting of immovable property services etc. The department conducted the audit of the appellant's records for the per....
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....owards service tax even for the past period is infructuous in the light of the said circular. However, the Monitoring Cell Committee, relied upon the Circular No. 107/1/2009-ST dated 28.01.2009 which stipulated that from the year 2005 onwards, a technical institution or establishment (which is otherwise recognized being a university, or affiliate college) not having AICTE approval cannot be called to be the one issuing any certificate or diploma or degree or any educational qualification recognized by the law for the time being in force and thus be within the ambit of service tax. However 'Deemed to be University' have been exempt from this requirement. Therefore, the activity of providing training and coaching by IIM Indore was opined to b....
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.... Authorized Representative has reiterated the findings arrived at by original adjudicating authority that PGDM and LPM courses run by the appellant since are not recognized by AICTE and that IIM Indore not being a deemed university, the course fees received for these courses is subject to levy of service tax. Impressing upon no infirmity in the said order, Learned Authorized Representative has prayed for the dismissal of the appeal. 7. Having heard the rival contentions and perusing the entire case records, we observe and hold as follows:- (i) The only observation to deny the exemption to the appellants is that the appellants are providing long duration courses which are not approved by AICTE. We have perused the order of Ahmedabad Bench ....
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....ing a qualification recognized by any law for the time being in force from the purview of service tax." (ii) We also observe that as per Section 65(105)(zzc) of the Finance Act only such institute rendering Commercial Coaching or Training Centre Services were liable to service tax which were imparting the services and collecting fees as a profit motive as it was clarified by the Department's Circular No. 86/4/2006 dated 01.11.2006. However, the Finance Act, 2011 has taken away the said exemption by incorporating clause 27 to Section 65 to cover all training centres giving training/coaching for a consideration irrespective of the profit motive of the centre were made liable to tax. This amendment was given a retrospective effect from 01.07.....
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....TE or UGC, nor they have been declared as a deemed university by Central Govt. Consequently it was alleged the educational qualifications granted by them are not recognized by law. Now, we examine the demand show cause notice issued to the appellants. It is seen that in the notice, the only ground raised is that the long term course on which demand has been raised are not recognized by AICTE etc. The law does not provide for recognition by AICTE as a pre-condition of exemption from tax. The language is very clear. Prior to 01.05.2011, institutes providing training leading to qualification 'recognized by law" were outside the purview of tax. After 01.05.2011 'coaching and training' leading to qualifications 'recognized by law....