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2018 (8) TMI 1465 - AT - Service TaxLevy of tax - amount collected as fees for coaching rendered in teaching the System of Speedy calculation of mathematics called ABACUS - Held that:- The identical issue in respect of the same appellant for the subsequent period November, 2007 to September, 2008 is decided in their favour in the case of M/S ABACUS BRAIN STUDY (P) LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE (APPEALS), HYDERABAD [2011 (1) TMI 833 - CESTAT, BANGALORE], where it was held that there is a specific exemption provided for recreational training institute and vocational training institute. In our view, the activities of the appellant would more appropriately be classified as recreational. Service tax not levied - appeal allowed - decided in favor of appellant.
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