The Appellant is rrot afflliated to any board/university and does not provide any kind of approved or recognized education in terms of meaning of clause 2(y) of the Exemption Notification. Moreover, the Appellant, M/s. Sarj Educational Centre, in terms of clause 02.1 of the Memorandum of Understanding dated 01.04.2006 with St Michael's School raises bills directly on the individual students and realizes the consideration directly from them. In the instant case, the Appellant is claiming that it is an educational institution by itself, which appears to be erroneous in view of the clause 05 of the Memorandum of Understanding dated 01.04.2006 where it is specifically mentioned that the Appellant has to irnparl remedial classes to the week students at the instruction of the parents of the boarders /day boarders. In other words, the activity undertaken by the Appellant i.e., impart remedial classes. has nothing to do with activities undertaken by St Michael's School. IJence, the Appellant is having independent and separate identity. Therefore, the instant case is squarely different from the case of Ramnath Bhimsen Charitable Trust as cited by the appellant. The Appellant, M/s. Sarj Educational Centre, clearly does not come under the definition of "Educational Institution" as envisaged in clause 2(y) of the Exemption Notification and thus serial no 66 of the Exemption Notification is not applicable.
