Page 113 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : MASTER MINDS 327
(i) pre-school education and education up to higher second-
ary school or equivalent;
(ii) education as a part of a curriculum for obtaining a quali-
fication recognized by any law for the time being in
force;
(iii) education as a part of an approved vocational education
course;
(VI) In the instant case, the coaching or training service provided in re-
spect of the courses pertaining to CA (Inter & Final) and ICWA (In-
ter & Final) does not fall under clause (i) of the above said defini-
tion, as the same is not related to pre-school education and educa-
tion up to higher secondary school or equivalent. Similarly, the ser-
vice provided by the applicant also does not fall under clause (iii),
as the same is not related to imparting of education as a part of an
approved vocational education course (which is generally a non-
academic course and a specific trade/vocation oriented course).
While examining whether the service falls under clause (ii) or not, it
is noticed that :
(a) In the instant case, the applicant is not accredited or affiliated
or recognized or authorized by ICAI or ICWAI or it had any
Partnership or MOU with statutory bodies viz., ICAI &
ICWAI for imparting coaching or training relating to the
courses recognized by these bodies. These statutory bodies
are themselves offering coaching and training classes’ to the
aspirants through their Regional Councils or Branches or cer-
tain accredited private colleges/institutions. They impart
training in tune with the curriculum prescribed by the above
said statutory bodies. They, accordingly, issue course com-
pletion certificates to their students.
(b) On the other hand, the applicant is offering variety of coach-
ing and training courses (regular, crash courses, revision ex-
am courses etc.,) with different structures of fee, curriculum
and options to the aspirants of CA and ICWA. This gives an
option to the aspirants to choose a particular coaching and
training of a particular course or group or subject and join in
such a particular course. Further, the applicant is not issuing
any ‘coaching completion certificate’ or ‘any study certificate’
in respect of CA & ICWA Courses. Moreover, coaching or
training in applicant’s coaching Centre is not a mandatory
compliance for an aspirant in pursuing their study and ob-
taining certificates from ICAI & ICWAI. It is also not manda-
tory on the part of the student to furnish any certification or
nomination or forwarding of their applications or registra-
tions through the applicant to the concerned statutory body
in the chain of awarding of certification. The student is at lib-
erty to discontinue coaching from the applicant’s coaching
centre (at the cost of financial loss, but not at the cost of aca-
demic loss) and continue his study on his own or from such
other coaching centre in the course of pursuance of being
conferred with Inter or Final Certificate by the above said
statutory bodies.
GST LAW TIMES  20th August 2020  113