TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1156
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....ot commercial in Q.8. In the letter dated 09.06.2011 of the Registrar of Kalyani University, it is stated that you are an integral post of the university's AICTE approved Department Of Business Administration. Do you [get] any Budget allocation from the university? If not, why? Ans. We do not get any budget allocation from the university and we have never applied for the allocation. We meet our own expenses. Q9. As per letter dated 08.04.2013 of Registrar of Kalyani University, you have been provisionally affiliated with the said university. Have they permanently approved your affiliation is valid. Ans. The practice is to affiliate on an ongoing basis for two to three years period. As soon as they register our students, it is a confirmation that the affiliation is valid. Q.10. As per the said letter dated 08.04.2013 of the Registrar of Kalyani University, you are simply acting as a conduit to students who want to register their names with Kalyani University in MBA courses, is it not.? Ans. No, we teach the students ourselves and also offer additional courses to them not covered in the Kalyani Syllabus. We also offer our stud....
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....r own collection against imparting training to the students? Ans. It is our own collection. Barring examination and registration fees, Kalyani has no right to our revenue. Q.17 You are also earning through 'Sale of Prospectus. Please clarify whether these prospectus are your own or they belong to the University? Ans. They are our own. Q.18 What do you mean by Management Development Programme as shoxon in your income side in the P& L A/c for 2010-117 Ans. These are programmes held jointly with the University of Cincinnati, USA where we are reimbursed for expenses incurred by us. Q.19 What is Consultation Fees? Ans. Our faculty act as consultants for other companies. These payments are routed through the institute. Sometimes, the institute receives reimbursement of fees for expenses like refreshment, travel etc. Q.20. What do you mean by (i) Examination fees (ii) Registration fees (iii) Membership fees (iv) Faculty reimbursement (v) Retainership fees? Ans. There are 4 semesters in 2 years. At the end of each semester university of Kalyani holds examinations for which we have to pay a fee-This is exam....
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....of the institute, the students have to appear for an examination conducted by Kalyani University, the institute pays to the university a fee known as examination fee. 1.4 As per letter No. RPS/Abb. Coll/67/105/03 dated 08.04.2003 of the registrar of Kalyani University, the university has provisionally affiliated the Eastern Institute of Management. As a consequence of such affiliation, students of the institute are enabled to register with the university, to appear for necessary examinations both at graduate and post graduate level and to receive degrees of Kalyani University. 1.5 As per letter dated 07.03.13 of the Director/Trustee of EIM, it has been stated that M/s EIM was registered as a "Non profit seeking educational trust", and the training provided by them was not commercial in nature. In the said letter it had been clearly admitted that M/s EIM has been providing management training to the students registered under university of Kalyani. 1.6 After the amendment of Section 65(105)(zzc) of the Finance Act, 1994, added by Finance Act, 2010, with retrospective effect from 01.07.2003, what matters is whether the centre or institute has imparted training or coaching for....
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....that the course is designed under University of Kalyani as prior approval of AICTCE in respect of Management courses which is mandatory and the examination is conducted and certified. Certificates were awarded under University of Kalyani as laid down in the UGC guidelines for the study centres and non franchising study centres approved/affiliated by the University. It was further held by the Adjudicating Authority that the course conducted by the Respondent is under the exclusion clause of the definition to the extent of curriculum strictly essential to the programme leading to the degree awarded by the University. Therefore, the cost which is realized additionally as a part of "Management Development Programme" should not come under this exclusion. The cost realized for such development programme is found to be Rs. 26,27,505/- on which the service tax is leviable. Therefore, the service tax is recoverable under section 73(1) of the said Act along with interest at appropriate rate for the delayed period of payment. The service tax on the value mentioned above would be Rs. 2,48,474/- alongwith interest and certain penalties were imposed. 3. As per CBEC Notification No. 10/2003-ST....
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....nations. Apart from this there are no financial transactions between EIM and the University of Kalyani. All fees from students are collected by us and expenditure is done in our control. 7. To add value to our students, we follow a system of dual specialization, wherein a student will specialize in one area under Kalyani University and in another area under the institute. The institute issues a mark sheet for the Institute specialization. Last year's brochure is also enclosed herewith. 8. The institute has a very good record of placements. Some appointment letters, randomly selected, routed through the Institute, have been enclosed. 9. In the Kalyani marking system, 30% is for internal marks, given by the faculty teaching the course and 70% for the final examination conducted by the University. 10. Ever since granting affiliation our name has been included in the University diary. 11. Some of our faculty members teach at University of Kalyani. 12. We were nonplussed on receiving the show cause and scouted for third party sources to confirm the arrangements. Governments of India, Ministry of HRD conducted a survey of colleges whe....