2024 (10) TMI 331

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....nd set aside the impugned Final Order No. 52643-52644/2018 dated 30.07.2018 passed by the Tribunal whereby the Appeal filed by the Petitioner has been rejected and that of the Department has been allowed and a part of the impugned Misc. Order No. 50713/2018 dated 10.10.2018, whereby the Tribunal has disposed of the Application for Rectification of Mistake and consequently the order in original dated 22.10.2012 and the show causes notices dated 24.04.2009, 14.10.2009, 12.10.2010 and 05.10.2011 from which the proceedings emanate; (B) Pass any such order or further order(s) which this Hon'ble Court may deem fit and proper in the fact and circumstances of the case. 2. The principal challenge is to the levy of service tax in terms of the ....

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....d by any law for the time being in force" it was not exempt from the liability of tax under the Act. 6. The CESTAT has succinctly noticed the statutory scheme underlying the taxation of services provided by a commercial training or coaching centres. It has firstly taken note of the Act defining a 'commercial training or coaching' as set out in Section 65 (26) as 'any training or coaching provided by a commercial training or coaching centre'. The expression 'commercial training or coaching centre' stands defined in Section 65 (27) to mean 'any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than sports, with or without issuance of a certificate an....

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....8 August 2012. The phrase 'recognized by any law' was thus clarified to encompass courses which were approved or recognized by any entity established under a Central or State legislation, including delegated legislation, for the purpose of granting recognition to any educational course. In this regard we also take note of the judgment of the Supreme Court in Prof. Yashpal v. State of Chhattisgarh (2005) 5 SCC 420 wherein it was observed as follows:- "39. Mere conferment of degree is not enough. What is necessary is that the degree should be recognised. It is for this purpose that the right to confer degree has been given under Section 22 of the UGC Act only to a university established or incorporated by or under a Central Act, Provincial ....