TaxTMI 
TaxTMI 
2026 (7) TMI 1782
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.... to Rs.35,40,895/- and other connected demands have been confirmed under the category of 'Commercial Training or Coaching service' along with interest and penalties under the Finance Act, 1994. 2. Since common questions of fact and law arise in all the appeals, they are taken up together and disposed of by this common order. 3. The facts, in brief, are that the appellant is engaged in imparting coaching to the students preparing for Charter Accountancy (CA), Cost Accountancy (ICWA) and Intermediate (10+2) examinations. The appellant was registered with the Service Tax department under the category of 'Commercial Training or Coaching Centre'. 4. The Notification No.33/2011-ST dt.25.04.2011 grants exemption to coaching or training le....
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....upon the following cases: a) Sri Chaitanya Educational Committee Vs CCE, Guntur [2018 (4) TMI 664 - CESTAT Hyderabad] b) Academy for Professional Excellence Vs CGST & CE, Howrah [2020 (37) GSTL 334 (Tri-Kol)] c) Asian School of Media Studies Vs CCGST, Noida [2021 (11) TMI 514 (Tri-All)] d) Pr. CC, GST & CX, Delhi Vs IILM Undergraduate Business School [2025 (4) TMI 1333 - CESTAT New Delhi] 10. Learned AR has reiterated the findings in the impugned order. 11. We have heard and considered the rival submissions of both parties and perused the records. 12. The short question requiring determination is whether coaching imparted by the appellant leads to grant of educational qualification recognized by ....
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....coaching leading to recognized qualification cannot be subjected to service tax. The relevant paras in the case of Sri Chaitanya Educational Committee Vs CCE, Guntur (supra) are as under: "12. In our view, the issues raised in these appeals need to be addressed year wise and we do so herein under:- FOR THE PERIOD 2011-2012 13. For the period w.e.f. 1-5-2011, the definition of 'commercial training or coaching centre' as defined under Section 65(27) has been amended and reads as follows : "65(27) "Commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, wit....
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....ing' should lead to issue of a certificate/degree/diploma or educational qualification recognized by law. It is significant that, post-1-5-2011, even the controversy relating to 'issue of certificate/degree, etc.' is settled in favour of the appellant as the notification clearly provided that the coaching or training should 'lead' to issue of a certificate, etc. 17. It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed. 18. In fact, the Commissioner himself admits that the appellants are not liable to pay service tax in respect of the 'intermediate courses' but are liable to pay service tax on the coaching/training provided for entrance examinations. As....
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....n 65A(2) of the Finance Act, 1994, where an activity appears to fall under two different categories, such activity shall be classified under the service which gives the activity its essential character. The core activity of the appellants is providing formal education. 22. On reading of various materials on record, we find that even if courses can be artificially split as intermediate and entrance coaching, the essential character flows from the intermediate training and hence the appellants are eligible for the exemption under Notification No. 33/2011-S.T. with effect from 1-5-2011." 15. We also find considerable force in the appellant's submission that for subsequent periods, the department itself accepted the exemption in res....