Customs, Excise and Gold Tribunal - Bangalore
Icfai, Hyderabad, Icfai University, ... vs The Commissioner Of Central Excise on 28 March, 2007
Equivalent citations: [2007]10STJ254(CESTAT-BANGALORE), 2007[8]S.T.R.40
ORDER S.L. Peeran, Member (J)
1. The appellants are seeking waiver of pre-deposit of Service Tax + Education Cess - (a) Rs. 18,91,52,645/- (b) Rs. 1,62,206/- (c) Rs. 8,69,716/- (d) Rs. 9,43,91,378/- and equal penalty on each appellants. Two of the appellants are considered as deemed university and two others are registered under Societies Registration Act. The Revenue proceeded against the appellants to levy service tax on the ground that they are covered under Commercial Coaching Centre. The appellant's contention is that there is no commercial coaching services involved in the matter and the universities have been exempted from the service tax. Their contention is that whatever the amount collected as fee by the assessee is funded back for the purpose of education. Therefore there is no commercial coaching services involved in the matter.
2. The learned Counsel submits that in similar matter in the case of M/s Administrative Staff College of India v. CCE, Hyderabad, this Bench has been pleased to grant waiver of pre-deposit of the amount and stay of the recovery by Stay Order No. 144/2007 dated 01.02.2007 and the matter has been listed for out of turn hearing on 20.6.2007. Further he submits that in the appellant's own case the Joint Commissioner, Nashik has already dropped the proceedings by Order-in-Original No. 02/S.Tax/2007 dated 31.01.2007 and the Revenue has not filed any appeal against the order.
3. The learned DR opposes the prayer for grant of waiver of pre-deposit in the matter. He submits that the appellant is not a deemed university. Furthermore, even if they are registered under the Societies Registration Act, there is commercial involvement in the coaching classes. He submits that they are collecting huge fees from the students and therefore they are required to pre-deposit the amounts. In so far as the Joint Commissioner's order is concerned, he has to get report from the Commissioner with regard to dropping proceedings and as to whether the Revenue has filed any appeal before the Tribunal (Mumbai Bench). He submits that the stay order rendered in the case of Administrative Staff College of India v. CCE, Hyderabad is distinguishable to the facts of the present case.
4. On a careful consideration of the matter, we find that the Joint Commissioner, Nashik has dropped the proceedings and has given a ruling that the appellant is not carrying on the commercial coaching service and their activities do not come within the ambit of said category for levy of service tax. Further we notice that this Bench in an identical issue in the case of M/s Administrative Staff College of India by stay order No. 144/2007 dated 01.02.2007 has granted waiver of pre-deposit and stayed recovery of the amounts. Therefore taking this fact into consideration, the stay applications are allowed by granting waiver of pre-deposit of the amounts and staying its recovery till the disposal of the appeals. These appeals are to be linked up with the appeal of M/s Administrative Staff College of Indian for final hearing on 26th June 2007. In the meanwhile the Commissioner has to file para-wise comments in the matter.
(Pronounced and dictated in the open court)