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110016.

2. Show cause 3.4 2 3.4 M/s. IIPM vide their Letter dated notice 05/09/2005,addressed to the Assistant Director, DGCEI, Chennai stated, inter alia, that they furnished a copy of Letter dt.25/7/2005 of M/s. Amarchand & Mangaldas & Suresh Shroff & CO., counsel for IIPM, addressed to the Superintendent, Commissionerate of the service tax, Bangalore, wherein they stated that IIPM is a non-profit making Educational Institute registered under the Societies' Registration Act, 1860 to impart training and research on Techno- Economic and Socio- Economic Planningand Management; that IIPM teaches Planning and entrepreneurship course for self employment though the students accept employment in other organizations through campus interview organizedby IIPM and thus IIPM claimed that their courses are vocational courses. In that Letter IIPM further stated that IIPM have been granted necessary exemption under Sec. 10 (23)

(c) of the Income Tax Act, 1961;·that IIPM is neither a commercial training center nor a commercial coaching center; that IIPM not assessable under Service Tax; that IIPM enjoys a national as well as International reputation and is widely regarded as one of the foremost educational institutes in the country as on date; that the issues whether IIPM is liable to pay Service Tax is yet to be adjudicated upon. In their letter dt. 05/09/2005, IIPM categorically stated that they do not have any course affirmation with any Universities/ approval form AICTE.

110016.

7. Order-in- 3.4 5 3.4 :M/s. IIPM vide their Letter dated Original dt. 05/09/2005,addressed to the Assistant Director, 24.01.2012 DGCEI, Chennai stated, inter alia, that they furnished a copy of Letter dt.25/7/2005 of M/s.Amarchand & Mangaldas & Suresh Shroff & CO., counsel for IIPM, addressed to the Superintendent,Commissionerate of the service tax, Bangalore, wherein they stated that IIPM is a non-profit making Educational Institute registered Under the Societies' Registration Act, 1860 to impart training and research on Techno Economic and Socio-Economic Planning and Management;that IIPM teaches Planning and entrepreneurship course for selfemployment, though the students accept employment in other Organizations through campus interview organized by IIPM and thus IIPM claimed that their courses are vocational courses. In that Letter IIPM further stated that IIPM have been granted necessaryexemption under Sec. 10 (23)

(c) of the Income Tax Act, 1961 ; that IIPM is neither a commercial training center nor a commercial coaching center; that IIPM not assessable under Service Tax; that IIPM enjoys a national as well as international reputation and is widely regarded as one of the foremost educational institutes in the country as on date; that the issues whether IIPM is liable to pay Service Tax is yet to be adjudicated upon. In their letter dt. 05/09/2005, IIPM categorically stated that they do not have any course affirmation with any Universities/ approval form AICTE.