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2009 (5) TMI 70 - AT - Service TaxAbacus training - for recreational training institute and vocational training institute – commercial training or coaching service – exemption - appellants conduct mental arithmetic programme for children between 5 to 12 years. The programme used the ancient tool abacus so as to bring interest in children in solving addition, subtraction, multiplication and division problems in arithmetic. - benefit of Notification No. 9/2003-ST dated 20.6.2003 – held that - abacus training programme imparted by the appellant is mainly to create interest in children for mathematics and also to enhance their thinking capacity - The entire thing is done by employing methods of play so as to make the whole thing interesting. By no means, this activity can be compared with the activities undertaken by commercial coaching or training centre - Abacus training as an activity of a recreational training institute – exemption allowed.
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