REGENT COMPUTRONICS PVT. LTD.

Amirta International Institute Of Hotel Management, (Now Known As Chennais Amirta International Institute Of Hotel Management Appellant

V/S

Principal Commissioner Of Cgst And Central Excise Respondents

Referred Judgements :-

(TRI.BANG.) AS WELL AS SRM INSTITUTE OF HOTEL MANAGEMENT V. COMMISSIONER OF CENTRAL EXCISE (ST),TRICHY [REFERRED TO]
TVS SRICHAKRA LTD. VS. COMMISSIONER OF CGST ANDC.EX.,MADURAI [REFERRED TO]
INDUSTRIAL MINERAL COMPANY (IMC) VS. COMMISSIONER OF CUSTOMS,TUTICORIN [REFERRED TO]
JSK MARKETING LTD. VS. UNION OF INDIA [REFERRED TO]
VIANAAR HOMES PRIVATE LIMITED VS. ASSISTANT COMMISSIONER,CENTRAL GOODS ANDSERVICES TAX [REFERRED TO]
OWS WAREHOUSE SERVICES LLP VS. UNION OF INDIA [REFERRED TO]
DIRECTOR GENERAL OF GST INTELLIGENCE VS. SAHITYA MUDRANALAYA PVT. LTD. [REFERRED TO]
BRIHAN MAHARASHTRA SUGAR SYNDICATE LIMITED VS. JANARDAN RAMCHANDRA KULKARNI [REFERRED TO]
RAYALA CORPORATION PRIVATE LIMITED VS. DIRECTOR OF ENFORCEMENT NEW DELHI [REFERRED TO]
RAZA TEXTILES LIMITED VS. INCOME TAX OFFICER RAMPUR [REFERRED TO]
AIR INDIA VS. UNION OF INDIA [REFERRED TO]
KOLHAPUR CANESUGAR WORKS LIMITED VS. UNION OF INDIA [REFERRED TO]
ISHAR ALLOY STEELS LIMITED VS. JAYASWALS NECO LIMITED [REFERRED TO]
IMAGIC CREATIVE PVT LTD VS. COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. SAYED ALI [REFERRED TO]
BALAJI RICE COMPANY VS. COMMERCIAL TAX OFFICER NO I NELLORE [REFERRED TO]
M SUGANTHI VS. ASSISTANT COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
COMMISSIONER OF SERVICE TAX VS. ASHU EXPORTS PVT. LTD. [REFERRED TO]
BANAS SECURITY & PERSONAL FORCE VS. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [REFERRED TO]
WIGAN & LEIGH COLLEGE (INDIA) LTD. VS. JOINT COMMR. S.T., HYDERABAD [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. MAGUS METALS P LTD & ORS [REFERRED TO]
SUSHILABEN INDRAVADAN GANDHI VS. NEW INDIA ASSURANCE COMPANY LIMITED [REFERRED TO]
KERALA STATE ELECTRICITY BOARD VS. BAIJU CHANDRAN [REFERRED TO]
SAHITYA MUDRANALAYA PRIVATE LIMITED VS. ADDITIONAL DIRECTOR GENERAL [REFERRED TO]

JUDGEMENT

(1.) A common order is passed in these Writ Petitions, since the legal issue upon which a determination is sought are one and the same in all the matters. The facts in W.P.Nos.3354, 5098 of 2020 and 29286 of 2022 are similar as they relate to liability to Service tax under the Finance Act 1994 ('in short Act') for transfer of copyright in musical work by music composers and the exemption they seek in terms of Exemption Notification 25/2012 dtd. 20/6/2012. The facts in W.P.No.12291 of 2019 vary substantially and are detailed in the paragraphs to follow.

(2.) The petitioner in W.P.No.12291 of 2019 is engaged in conducting professional and Executive Diploma courses in Hotel Management. It was in receipt of a show cause notice dtd. 30/8/2018 issued by the Director General of GST Intelligence (DGGI/R2) proposing to levy service tax for the period 1/1/2013 to 30/6/2017 upon the premise that the activity carried on by it amounts to service as defined under Sec. 65B(44) of Finance Act, 1994 (in short Act), as amended in 2012.

(3.) According to the petitioner, the courses that its offers from part of a curriculum recognised by law including vocational courses covered in Group15 to Schedule-I of the List of Designated Trades under the Apprentice Act, 1961. The allegations in the show cause notice were to the effect that the petitioner was not certified to enjoy recognition from the AICTE/UGC or any applicable authority.

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AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT, (NOW KNOWN AS CHENNAIS AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT Vs. PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE

Referred Judgements :-

JUDGEMENT

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