Case Law Details
M/s Indian Institute of Management Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
Ahmedabad CESTAT has dropped demand of service tax amounting to Rs. 56 crore of Indian Institute of Management (IIM) Ahmedabad under the service commercial training & coaching service stating that IIM A does not require any accreditation from running course.
CESTAT held that recognition by law does not mean recognition by AICTE or AIU etc., but it means recognition by government in any significant manners. In the instant case, the courses under dispute have been recognized by government as equivalent to other degree/diploma courses for the purposes of employment and higher education. Moreover, Ministry of HRD has clearly laid down in their letter dated 31.01.2017 that recognition by AICTE or NBA accreditation is not required by IIMs. These facts have been affirmed by the letter of TRU dated 14.02.2017. Thus we hold that long term course of IIM are courses recognized by law. In view of that the demand does not survive on merits.
FULL TEXT OF THE CESTAT JUDGEMENT
These appeals have been filed by Indian Institute of Management (Ahmedabad) against confirmation of demand of Service Tax, interest and imposition of penalty.
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