Page 110 - GSTL_20th August 2020_Vol 39_Part 3

324 GST LAW TIMES [ Vol. 39
(ii) education as a part of a curriculum for obtaining a qualifica-
tion recognized by any law for the time being in force;
(iii) education as a part of an approved vocational education
course;
8.4 The relevant entry prior to 1-7-2017 under the service tax regime
under Notification No. 25/2012-S.T. (Entry No. 9) is as follows :
(9) Services provided, -
(a) by an educational institution to its students, faculty and staff;
(b) ………
The said Notification No. 25/2012-S.T. defined an ‘educational institution’ as
follows :
“2(oa) : Educational institution means an institution providing service by
way of :
(i) Pre-school education and education up to higher secondary
school or equivalent.
(ii) Education as a part of curriculum for obtaining qualification
of any law for the time being in force.
(iii) Education as a part of an approved occasional educational
course.”
8.5 In the last show cause notice O.R. No. 49/2018-S.T., dated 23-10-
2018 for which Order-In-Original No. GUN-EXCUS-000-COM007-19-20-S. Tax,
dated 23-5-2019 was passed under the service tax regime, the demand of service
tax was proposed alleging the following :
(a) The coaching/training provided by CA (Inter and Final) and
ICAI/CMA (Inter and Final) are not the services provided in rela-
tion to the education and it is not a part of curriculum for obtaining
a qualification recognized by any law for the time being in force and
therefore, the services falls outside the purview of services provided
in Negative list under Section 66D(l)(ii) of the Act.
(b) The applicant cannot be said to be an educational institution within
the meaning of Section 2(oa) of Notification No. 25/2012-S.T., dated
26-10-2012 as amended in so far as it relates to coaching or training
for CA (Inter and Final) and ICWAI/CMA (Inter and final) and the
services provided by them cannot be considered as exempted ser-
vices under Sl. No. 9 ibid.
(c) Commercial Training or Coaching provided by the applicant to the
aspirants of CA and ICWAI courses for imparting scheme or
knowledge or lessons on any subject or field are taxable services
within the meaning of Section 65B of the Act.
(d) The applicant is not affiliated or recognized or authorized by ICAI
or ICWAI or it had any partnership or MOU with these bodies for
imparting coaching or training related to courses recognized by the-
se bodies.
(e) The portion of education/course of IT and soft skills did not form
part of the course structure or syllabus of the courses.
(f) The applicant suppressed the information from the department and
therefore invokes extended period of limitation.
8.6 The Commissioner of Central Tax and GST, Guntur vide the above
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