9911796707
TMI Blog2015 (4) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Consultant For the Respondent : Shri S V Nair, Superintendent (AR) ORDER Per: M V Ravindran: 2. This appeal is directed against Order-in-Appeal No: PIII/VM/54/10 dated 22/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 3. The relevant facts that arise for consideration is, that the appellant is a franchise of M/s. Aptech Ltd. and are engaged in imparting trainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the first appellate authority came to a conclusion that service tax liability arises on the appellant. 4. Learned consultant appearing on behalf of the appellant would draw our attention to the facts of the case. It is his submission that the tax demanded by the lower authorities is incorrect inasmuch as the amount on which the tax demanded is not an amount received by the appellant as conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of submissions made by both sides, we find that the issue is whether appellant is required to discharge service tax liability on an amount which represents 20% of the gross amount charged as fees from the students and this amount is retained by M/s. Aptech Ltd. 7. Undisputedly, the appellant are discharging service tax liability on the amount which is parted to them by M/s. Aptech Ltd. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt paid by the students, as students make 100% of the payment directly in the name of M/s. Aptech Ltd. If that be so, appellant has correctly discharged the service tax liability on an amount received by him for the services rendered under the category of 'Commercial Coaching or Training Services'. 9. In view of the foregoing and in the facts and circumstances of this case, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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