Asian School of Media Studies Vs Commissioner of Central Goods and Service Tax (CESTAT Allahabad)
Facts- The appellant is conducting professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed. The issue involved in these appeals is whether the appellants herein are liable to pay service tax under the head ‘Commercial Coaching or Training Services’ during the period of dispute April, 2009 to 2015-16.
Conclusion-We find that the ‘Commercial training/ education/ coaching’ provided by the appellant imparts skills to the students/ trainees to enable them to seek employment or undertake self-employment directly upon completion of the course.
We also find that right from beginning till 30.06.2017 the activity of the appellant in providing educational !vocational training to their students, is as per the pre-defined curriculum in collaboration with the respective University, is exempt throughout, as they have provided education and training followed by issue of certificate of degree! diploma which is recognised by law for the time being in force.
In view of our considered findings, as above, we hold that the appellants is not liable to service tax.
FULL TEXT OF THE CESTAT ALLAHABAD ORDER
The issue involved in these appeals is whether the appellants herein are liable to pay service tax under the head ‘Commercial Coaching or Training Services’ during the period of dispute April, 2009 to 2015-16 (upto March, 2016). The demands have been confirmed by a common adjudication order dated 30.11.20 18 by the Commissioner, Central Goods & Service Tax, Noida. The detail of the demand is as follows:-
