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2018 (7) TMI 269 - AT - Service TaxCommercial training and coaching services - clubbing the gross receipts - only allegation was that a common logo was used by both the entities - Held that:- It has not been brought on record that there was financial flow-back between the appellant and the Private Limited Company. The condition of clubbing or gross receipt has not been established in this case. All the circumstances relied upon by the Department are innocuous in the absence of evidence of sharing of profits - The appellant is running his coaching institute since, 2010 and the Private Limited Company has come into existence only on 3rd June, 2013. The Private Limited Company is separately registered with the service tax authorities and they are discharging their service tax liabilities on a regular basis which has not been disputed by the Department. The status of both the entities is independent of each other - there are no justification for clubbing the gross receipts of the appellant and the Private Limited Company - appeal allowed - decided in favor of appellant.
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