2026 (4) TMI 1663

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....y the Commissioner of Central Excise & Service Tax, Mangaluru. 2. Briefly stated the facts are that appellants are engaged in providing taxable services under the category of Commercial Training and Coaching Service, Franchisee Service, Rent-a-Cab Operator Service and Security Service during the relevant period 2010-11 to 2014-15. They provide education auxiliary service to Sikkim Manipal University like assisting the University in admission of students, operating helpdesk, imparting education to students through online, etc., for which they were paid a predetermined consideration as per the Agreement entered between them and the Sikkim Manipal University. Alleging that the amount of alumni fee collected along with the admission fees at ....

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.....10/2003-ST dated 20.06.2003. For the period from July 2012 to June 204, they claimed their services to be Business Auxiliary Services and availed benefit of Mega Exemption Notification No.25/2012-ST dated 20.06.2012 and they have been filing Service Tax Returns Regularly. 4. On the basis of the audit and as required by the department, the detailed alumni fee collected by Sikkim Manipal University was provided by the appellant through their letter dated 09.04.2015. Since the alumni fee was not added to the Tuition Fee collected by Sikkim Manipal University while paying the consideration to the appellant for rendering various education auxiliary services, education related support services, demand was issued to the appellant alleging that....

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.... University, which reads as follows: CLAUSE 4 DEVELOPMENT AND PROVISION OF SMU'S PROGRAMMES BY MAGE 4.1 On the terms and subject to the conditions contained herein, MaGE shall minister, co-operate and assist in the development and provision of the distance education programmes duly approved by the academic senate of SMU within the prescribed framework and in compliance with the regulatory requirements: a) Development of learning methodologies and processes in order to increase effectiveness of educational system and provide students with an interactive learning experience by utilizing elearning, multimedia and other learning technologies: b) Providing coaching through distance on-line and e-l....

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....developed for distance education including internet based, study programmes of other institutions carrying on higher education etc., j) Preferential or non-preferential consideration of students to enrol in the SMU distance courses by virtue of their satisfactory completion of a preparatory, foundation or other distance education programme of SMU and vice versa; k) Constant review of processes with a view to incorporate the best practices, co-ordinate with students as well as prospective employers across industries to identify their needs; l) Helping develop effective relations systems and establishing and fostering alliances, co-operation with other institutions, on behalf of SMU, subject to the approval of SMU; ....

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....tions of Participants. MaGE will, in consultation with SMU, be required to discuss the reports with Participants and ensure that steps towards rectification of gaps/inefficiencies in the operations of the Participant are undertaken. 5.7 MaGE shall provide SMU all the support, assistance and co-operation as may be required from time to time to run the distance education course of SMU and in particular to provide the services that are required of MaGE as per Learning Centre Agreement. The financial terms for the administration, assistance and co-operation provided under the Agreement are specified in Annexure 2. Annexure-l Infrastructure 1. Studio 2. Content writing and writers 3.....

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....nt does not relates to Alumni services to the ex-students, if any, provided by the Sikkim Manipal University against the alumni fees collected by the University along with Tuition Fees. Therefore, alleging that the Alumni Fee which has been collected along with the tuition fees should be included in the gross taxable value, in the absence of any service by the appellant, cannot be sustained. 8. Besides, levy of Service Tax on Alumni Fee collected by Sikkim Manipal University is no more res integra as this issue has been considered by the CESTAT's Kolkata Bench in Sikkim Manipal University's case (supra). After analysing the issue, it is observed as: "4. After hearing both sides and perusal of record, it appears that the alumni a....