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Case Law Details

Case Name : ICFAI Branch Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 220 of 2012
Date of Judgement/Order : 23/01/2023
Related Assessment Year :
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ICFAI Branch Vs C.C.E. & S.T. (CESTAT Ahmedabad)

M/s ICFAI, Branch Vadodara (hereinafter referred to as “the Appellant”) during relevant period was a constituent of Institute of Chartered Financial Analysis of India, Hyderabad (for brevity, ICFAI Hyderabad’) which was inter-alia engaged in imparting educational programmes in the areas of finance, banking, insurance, accounting, law, management, information technology, arts, commerce, education, science and technology, at bachelor’s and master’s level on full time campus and distance learning modes. Upon successful completion of the aforesaid courses degree certificates were awarded by ICFAI University Dehradun established under the respective State Act and recognised by UGC under Section 2(1) of UGC Act, 1956. The aforesaid educational programmes help the students to get employed with various organisations.

1.1 With effect from 01.10.2007, all the of Appellant transferred to the ICFAI Academy. Thus, the present appeals have been filed by ICFAI Academy against the Order-in-Appeal No(s). Commr(A)/69&70/VDR-1/2012 dated 08.02.2012 issued by Commissioner (Appeals), Vadodara-1.

1.2 The Appellant used to accept the application from interested candidates for various courses and forward the same to their centralised office at Hyderabad for all accounting purposes.

1.3 An investigation was conducted upon ICFAI and its associates all over India, which resulted into issuance of multiple show cause notices proposing the demand of service tax along with applicable cess, interest and penalty, for the period of October 2007 to September 2009.

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