2024-VIL-1141-DEL-ST
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SERVICE TAX High Court Cases

Service Tax - Commercial Training or Coaching Center, Meaning of phrase ‘recognized by any law’ – Petitioner offers various Diploma courses and claimed exemption from service tax liability on the ground that it was engaged in imparting education – Dept of the view that the diplomas granted by the institute were not recognized by law and therefore it did not qualify for the exemption - Whether the petitioner-Institute is entitled to exemption from service tax on the ground that it was engaged in imparting education and granting diplomas/certificates recognized by law – HELD - By virtue of a Notification no. 33/2011 dated 25 April 2011 exemptions came to be granted to coaching and training centres and which would have led to the grant of a certificate, diploma, degree or any other educational qualification recognized by law – Vide the Circular dated 28 August 2012, the phrase ‘recognized by any law’ was clarified to encompass courses which were approved or recognized by any entity established under a Central or State legislation, including delegated legislation, for the purpose of granting recognition to any educational course - for an educational qualification to be recognized by law, it must be granted or conferred by an authority duly empowered and recognized in law to award such a degree, diploma or qualification. However, the institute was neither affiliated with any university nor was it itself empowered by statute to grant the diplomas - It is in the aforesaid context that the CESTAT has come to conclude that the petitioner cannot derive any benefit from the exemption notifications since the diploma or certificate that it would have ultimately granted would not qualify the condition of being ‘recognized by law’ – the Tribunal order is upheld and the petition is dismissed
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