TMI Blog2011 (7) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards Abacus training imparted to the students - Assessee submitted that such training has been held to be recreational training by the Bangalore Bench of the Tribunal in Fast Arithmetic Vs. Asst. Commr. of C.Ex & S.T.[2009 (5) TMI 70 - CESTAT, Bangalore]- As per this decision, no service tax is payable for imparting Abacus training since recreational training is covered under the Notification No. 9/2003-ST dated 20.06.2003 and Notification No. 24/2004-ST dated 10.09.2004. As regards the Abacus training imparted to the teachers - find that such training enables such teachers to either get employment in a franchisee imparting similar training or to open their own training centres and thereby get self-employed - Either way, the training ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ability to learn, retain and recall. Further, this coaching would result in overall brain development and would make children gain self confidence. Aloha is affiliated to Aloha Mental Arithmetic, SDN BHD, Malaysia and Certificates are issued by the parent body. 4. Shri Joseph Prabakar, Ld. Adv., appearing for the appellants states that the demands made in respect of these two appeals can be divided into three categories:- a. Demand in respect of Franchisee Services in respect of amounts received by the appellants from persons who have been granted Franchisees for imparting training through Abacus using training method for which the appellants are the franchisee holders. b. The second part of the demand relates to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is also exempted under the Notifications cited above. 8. The Ld. JCDR appearing for the department supports the impugned order and the demands made there under. 9. After hearing the issues involved in these cases at length and having considered the arguments advanced, we are of the view that for the franchisee services rendered by the appellants, they are liable to pay service tax and they are also not disputing their tax liability. As such, we confirm the demand of ₹ 19,78,820/- relating to the franchisee services and order that the amount already paid be adjusted against the demand confirmed by us. As regards the penalty, considering the fact that only ₹ 3.5 lakhs was paid after a delay, we reduce the penalty im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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