2026-VIL-1348-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Exemption for Coaching Leading to Educational Qualification Recognized by Law – Whether coaching imparted for CA-CPT, ICWA-Foundation and Intermediate (10+2) examinations is eligible for exemption under Notification No. 33/2011-ST granting exemption to coaching or training leading to grant of certificate, diploma, degree or educational qualification recognized by law – HELD – The notification exempts coaching leading to grant of certificate, diploma, degree or educational qualification recognized by law and contains no restriction limiting exemption only to final stage of educational programme – CPT is the mandatory first stage of the statutory course under the Chartered Accountants Act, 1949 and regulations framed thereunder, and a candidate cannot proceed to IPCC unless he successfully clears CPT. Thus CPT is not an independent or optional examination but forms an inseparable component of the statutory educational qualification – ICWA-Foundation is also a statutory stage prescribed under the Cost Accountancy Regulations and merely because the certificate issued at the CPT stage enables progression to the next level, it cannot deprive it of the character of an educational qualification recognized by law – The Tribunal in Sri Chaitanya Educational Committee case examined the notification and held that coaching imparted for recognized educational qualifications is not liable to service tax – The adjudicating authority erred in denying exemption merely on the ground that CPT is only qualifying examination as the notification does not employ the expression 'final qualification' and reading an additional condition into the notification amounts to re-writing it, which is impermissible – Further, for subsequent periods the department itself accepted the exemption in respect of similar coaching and refunded excess tax paid. In absence of any change either in facts or in law, the Revenue cannot adopt inconsistent stands for different periods – The demands of service tax, together with interest and penalties, are set aside and the appeals filed by appellant are allowed
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