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ST/25511, 25512/2013

14. It has been argued on behalf of the assessees that they are educational institutions and were imparting education, and not training or coaching, to the students. Per contra, it has been argued on behalf of the Revenue that "education" necessarily includes the process of imparting knowledge or lessons on any subject and hence the same would get covered within the ambit of the expression "training or coaching" appearing under clauses (26), (27) and (105)(zzc) of Section 65 of the Finance Act, 1994. In this connection, the learned Special Consultant has relied on P. Ramanatha Aiyer's "THE MAJOR LAW LEXICON" wherein some connotations of the word "education" have been provided. The learned counsel has referred to "WHARTON'S LAW LEXICON". It cannot be disputed that the act of imparting skill or knowledge or lessons on any subject or field (other than sports) is the stated purpose of "commercial training or coaching" vide Section 65(27) of the Act. Both the law lexicons cited before us present various shades of meaning of "education". According to one meaning appearing in MAJOR LAW LEXICON, "education" means the act or process of imparting or acquiring particular knowledge or skills and it is the result produced by instruction, training or study. (This meaning is seen culled out from Padmanav Dehury v. State of Orissa [AIR 1999 Orissa 99].) WHARTON'S LAW LEXICON quotes Swamy Vivekananda : The end of all education, all training, should be man-making. The end and aim of all training is to make the man grow. The training by which the current and expression of will are brought under control and become fruitful is called education. As rightly submitted by the learned Special Consultant, education can be seen as the result of study, instruction, training, coaching etc. and the websites of at least two "ICFAI" varsities have been shown to acknowledge this. Therefore a line cannot be drawn to separate "education" from. "training or coaching". It is also pertinent to note that Section 65(27) as it stood during the period of dispute excludes institutes/establishments which issue any certificate or diploma or degree or any "educational qualification"