2011 (10) TMI 454

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..... or the Appellant. Shri Sanjay Kalra, Appraiser, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The appellants are in appeal along with stay petition against the impugned order confirming the demand of Service Tax on the charges of undervaluation along with interest and penalty. 2. The facts of the case are that the appellants are running a Computer Training Centre and .....

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..... proposal for penalties. The show-cause notice was converted into demand of Service Tax along with interest and penalties. Aggrieved from said order, the appellants are before us. 3. The learned Counsel for the appellant appeared before us and submitted that the appellant was under the impression that as they are a franchise of M/s. Aptech Ltd., the amount shared by Aptech Ltd., the Aptech Lt .....

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..... dered. If they have paid a certain amount as a franchise commission to their principal, they have to pay Service Tax on that and are entitled to take input service credit of the same. Therefore, in this case the appellants are liable to pay ST on 100% of the remuneration of services received by them. 7. In view of the above observations, the demand is confirmed. The appellant shall pay the b .....

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