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2020 ] COURT-ROOM HIGHLIGHTS J131
gas/inputs supplied through pipeline and value of Gas along with Service Tax
became cost of the Urea, value thereof realized from buyers and thus burden of
Service Tax paid passed on to their buyers. Any adjustment, by issue of credit
note or any other means subsequent to clearance of the goods is not relevant.
REPRESENTED BY : Ms. Charanya Lakshmikumaran, AOR, Mr. V.
Lakshmikumaran, Ms. Apeksha Mehta, Ms. Mounica
Kasturi and Ishita Mathur, Advocates, for the
Petitioner.

Education services — Auxiliary Education services provid-
ed to Educational Trusts running schools/colleges
and also providing coaching for engineering/medical
examinations at a fee, whether eligible to exemption
post 1-7-2012?
The Supreme Court Bench comprising Hon’ble Mr. Justice Dr. D.Y.
Chandrachud and Hon’ble Mr. Justice Hemant Gupta on 20-2-2020 after condon-
ing the delay admitted the Civil Appeal Diary No. 37334 of 2019 filed by Com-
missioner of Customs, Central Excise and Service Tax, Hyderabad-IV (Respond-
ent being Varsity Education Management Pvt. Ltd.) against the CESTAT Interim
Order Nos. IO/ST/22-24/2019, dated 28-3-2019 as reported in 2019 (26) G.S.T.L.
J173 (Tri. - Hyd.) (K12 Education Management Pvt. Ltd. v. Commissioner). While
admitting the appeal, the Supreme Court passed the following order :
“Delay condoned.
Admit.
Ms. Charanya Lakshmikumaran, Learned Counsel for the respondent,
states that a counter affidavit will be filed within two weeks from today.
Rejoinder, if any, be filed within four weeks thereafter.”
The Appellate Tribunal in its impugned order had held that in view of
the Supreme Court’s decision in the case of Aditanar Educational Institution v.
Commissioner [2002-TIOL-931-SC-IT] and in view of trust deed, Sri Chaitanya
Education Trust, Nexagen Education Trust and Sri Kalyana Chkravarthi Memo-
rial Education Trust running schools, are to be considered as educational trusts
registered with the authorities for enhancement of education, imparting educa-
tion of all age groups and services provided to such trust post 30-6-2012 are cov-
ered under the category of Auxiliary Education services and eligible to exemp-
tion under Notification No. 25/2012-S.T.
REPRESENTED BY : Mr. K.M. Nataraj, ASG, Mr. B. Krishna Prasad,
AOR, Ms. Nisha Bagchi, Ms. B. Sunita Rao and
Ms. Neelam Chand, Advocates, for the Appellant.
Ms. Charanya Lakshmikumaran, AOR, Mr. Aaditya
Bhattacharya and Ms. Mounica Kasturi, Advocates,
for the Respondent.

GST LAW TIMES  26th March 2020  131