Page 114 - GSTL_20th August 2020_Vol 39_Part 3

328 GST LAW TIMES [ Vol. 39
Therefore, the service provided by the applicant to the aspirants of
CA (Inter & Final) and ICWA (Inter & Final) does not ensure that
the student obtains a qualification recognized by any law and hence
the same does not fall under clause (ii) of the definition given to ‘Educa-
tional Institution’.
(VII) The above definition and the entries in the Notification thus,
brought educational services out of the purview of service tax/GST,
if provided by an educational institution and if, -
(a) The service provided is related to education,
(b) The education is provided as a part of a curriculum, and
(c) The education is provided for obtaining a qualification rec-
ognized by any law for the time being in force.
(VIII) In the instant case, the coaching or training provided by the ap-
plicant is for preparing the students for writing/appearing CA
(Inter & Final) and ICWA (Inter & Final) Exams conducted by
ICAI/ICWAI. The said coaching or training per se does not lead
to grant of a certificate or diploma or degree or qualification
which is recognized by any law. It only aims at giving a better
preparation to the students and improves their chances in the
examination. It is similar to any other coaching or training given
in respect of competitive/entrance examinations such as IIT,
EAMCET etc.
(IX) Further, it is pertinent to mention that the coaching or training as
imparted by the applicant is neither mandatory nor sine qua non to
the students appearing for CA/ICWA examination. Students, who
prepare on their own, can also appear for these examinations and
qualify basing on their performance. Hence, as stated supra, the
coaching or training imparted by the applicant is only a facilita-
tion/improvisation of the preparation for the said exams and can-
not be considered as a coaching/training leading to grant of certifi-
cate, qualification etc. recognized by law.
(X) More importantly, with regard to Chartered Accountancy course,
for obtaining the recognized qualification as Chartered Accountant,
apart from qualifying in the examinations (CPT, Inter, Final), there
are various prescribed and mandatory conditions and requirements
to be fulfilled by the students/candidates. The governing bodies
(i.e., Board of Studies) of ICAI and ICWAI formulated eligibility re-
quirements for issuance of certificates by them. The Skill courses
viz., Integrated Course on Information Technology and Soft Skills
(at CA intermediate level) and Advanced Integrated Course on In-
formation Technology and Soft Skills (at CA Final level) will be
conducted/offered by the statutory bodies of ICAI and ICWAI
through their Regional Councils/Branches only and accordingly is-
sue certificates.
(XI) Therefore, the coaching or training service provided by the appli-
cant to the aspirants of CA-Foundation, CA-Inter, CA-Final, CMA
(ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate is
not the service provided by means of ‘education as a part of curricu-
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