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2018 (6) TMI 711 - AT - Service TaxFranchise Service - the Commissioner (Appeals) has relied upon the decision in the case of Fast Arithmetic Vs. ACCE, ST & EOU [2009 (5) TMI 70 - CESTAT, BANGALORE], where it was 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 - Held that:- Taking note of the fact that the Commissioner (Appeals) has erred in applying the decision of Fast Arithmetic without considering whether the demand under franchise service is sustainable or not, we are of the considered opinion that the matter requires to be remanded to the Commissioner (Appeals) for fresh consideration of the same. Time Limitation - Held that:- Since the matter is remanded, all the issues are kept open. Appeal allowed by way of remand.
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