Page 111 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 325
order dropped the entire demand both on the grounds of merits and limitation.
Gist of his findings is as follows :
(a) There is no change on the taxable nature of services covered under
Section 66D(l) even after deletion from negative list as they are cov-
ered under exemption Notification No. 25/2012-S.T., dated 26-10-
2012.
(b) As the applicant is providing coaching and training as per the sylla-
bus prescribed by ICAI and ICWAI, they squarely fall under Section
66D(l)(ii) of the Finance Act up to 13-5-2016 and covered under ex-
emption Notification No. 25/2012-S.T., dated 26-10-2012 thereafter.
(c) The allegation that the applicant is providing only part of curricu-
lum/syllabus but not providing training or coaching for all the syl-
labus prescribed by the statutory bodies is not acceptable as provid-
ing part of syllabus prescribed will not alter or influence the status
of the services provided as long as they are provided in relation to
education for obtaining qualification.
(d) There are no legal requirements for the institute as per the entries in
the negative list and the exemption notification for the institute to
be recognized or authorized but only a condition that the education
imparted should be part of curriculum for obtaining a qualification
recognized by any law.
8.7 We have examined the issues raised in the application. The taxabil-
ity and the applicable rate of tax for the goods and services supplied or to be
supplied, as governed under the provisions of respective GST Acts are examined.
In view of the submission made by the applicant we find that the basic issue be-
fore us is whether the services of supply of service of education as per the curric-
ulum prescribed by the statutory authorities/government to the students of the
applicant for obtaining qualifications/certificates of CA-Foundation, CA-Inter,
CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate
duly recognized by the respective statutory authorities/government are exempt-
ed under Notification No. 12/2017-C.T. (Rate), dated 28-6-2017 [Entry No. 66(a)],
as amended or not.
(I) After the introduction of the negative list in the Finance Act, 1994
with effect from 1-7-2012, Section 66D(l)(ii) of the Act dealing with
the exclusions of certain services from the levy of service tax reads
as follows :
“Education as a part of a curriculum for obtaining a qualification
recognized by any law for the time being in force’
(II) This entry had been subsequently deleted vide Notification No.
9/2016-S.T., dated 1-3-2016 and the service of training or coaching
in educational activities provided by an educational institution is
granted exemption from service tax by way of amendment to Noti-
fication No. 25/2012-S.T., vide Entry No. 9. The relevant Entry is as
follows :
(9) Services provided, -
(a) by an educational institution to its students, faculty and
staff;
(b) to an education institution, by way of, -
(i) transportation of students, faculty and staff;
GST LAW TIMES  20th August 2020  111