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2011 (1) TMI 833 - AT - Service TaxAbacus coaching - appellants are engaged in the activity of coaching children basing on the ancient Japanese methods of mathematical calculation with the help of an instrument popularly known as "Abacus - the dispute stands decided in favour of the assessee vide our decision in the case of Fast Arithmetic Vs. Asst. Commissioner of C. Ex. & S. T., Bangalore as reported in (2009 -TMI - 34931 - CESTAT, BANGLORE) - Notification No. 9/2003-S.T., dated 20-6-2003 as amended and also Notification No. 24/2004-S.T., dated 10-9-2004 - 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 - Decided in favour of the assessee
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