G. D. Goenka World Institute Vs Union of India (Supreme Court of India)
This appeal takes exception to the judgment and orders dated 06.12.2018 passed by the Customs, Excise and Service Tax Tribunal at Chandigarh vide Interim Order No. IO/60/2018 [DB] in Appeal bearing Diary No. 602532016, whereby the prayer to excuse the appellant from paying the pre-deposit amount for instituting the appeal against the Order-in-Original dated 31.12.2015 came to be rejected.
Heard learned counsel for the parties.
The main argument of the appellant is that the appellant is not engaged in commercial training or coaching services so as to become liable to pay tax.
In other words, the Assessment Order calling upon the appellant to pay tax on an erroneous understanding of the status of the appellant cannot be countenanced. In that case, the appellant may not be asked to pursue the remedy of appeal and as a consequence, obliged to deposit the pre-deposit amount.
The fact that the appellant is not covered by the category of assessee engaged in commercial training and coaching services, is not disputed before us by the Department. The issue on merits has been directly answered in favour of the appellant vide decisions dated 11.09.2017 and 01.11.2017 in M/s. ITM International Pvt. Ltd. Vs. CST, Delhi and IILM Undergraduate Business School V. CCE, Delhi [(2017 – TIOL -3645-CESTAT, DELHI and (2017 – TIOL -4535-CESTAT, DELHI)] respectively. These decisions have attained finality.
If that is the position, to do substantial justice in exercise of our plenary powers under Article 142 of the Constitution of India, we order that the demand raised in Order-in-original dated 31.12.2015 be effaced from the record. As such, no demand towards subject tax could be levied and collected against the appellant in the fact situation of the present case.
Resultantly, this appeal succeeds and the Order-in Original dated 31.12.2015 be treated as set aside and declared non est in law.
The appeal is disposed of in the above terms.
Pending applications, if any, stand disposed of.
Civil Appeals @ SLP(C) Nos. 7194-7195 of 2019
Leave granted.
In view of order dated 03.08.2021 passed in companion case being Civil Appeals arising out of SLP(C) No. 3758 of 2019 titled as M/s. G. D. Goenka World Institute Vs. Union of India & Anr., these appeals are also disposed of on the same terms.
Pending application(s), if any, stand disposed of.
Leave granted.
