TMI Blog2018 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ed tax at their hands - no liability arises in the hands of appellant. Demand set aside - appeal allowed - decided in favor of appellant. - ST/1079/2011-[DB] - A/50264/2018-CU[DB] - Dated:- 9-1-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Mr. B.L. Narasimhan, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran The appellant is aggrieved by the order of Commissioner (Appeals) dated 06.04.2011. 2. The brief facts of the case are that the appellants are engaged in providing computer education in animation and cinematics. They have made an arrangement with Maya Academy of Advanced Cinematics (MAAC). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to Service Tax. He recorded that full Service Tax liability on the gross value received by the students has been discharged by MAAC. There is no question of further confirming any Service Tax against the appellant. The Revenue preferred appeal against the said order. 4. The impugned order reversed the decision of original authority and confirmed the Service Tax liability of ₹ 31,53,810/- covering the period 2004-05 to 2008-09 against the appellant and penalties under Section 76, 77 78 were also imposed. 5. The ld. Counsel appearing for the appellant mainly submitted on the following grounds:- (a) The full considerations for coaching students are received by MAAC as can be seen from the receipts. The amount is credite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the full amount was subjected to Service Tax for the very same service at the hands of MAAC. Alternatively, it is clear that the appellants if held liable for their activity of coaching are exempted as vocational training institute, as the courses are specific and professional in nature directly resulting in employment in the specialized skills imparted by the appellant. On that ground also no tax liability will arise on the appellant. 7. The ld. A.R. contested the appeal stating that the appellant s arrangement with MAAC to receive consideration for the service cannot take away the tax liability. The students pay the gross amount, which the appellant is authorized to receive and remit to MAAC. MAAC gives a portion of the amount to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant acts as an instrument in carrying out the training programme which is designed and managed by the MAAC. This is evident from the course completion certificate issued by MAAC on completion of the course. We have perused the sample certificate issued in this regard. The appellants name is nowhere figuring in the completion certificate. All these facts will indicate that MAAC is overall managing and the commercial coaching and training service suffered tax at their hands. 10. We also perused the order of Commissioner (Appeals), Aurangabad in a similar set of facts though with reference to another business partner of MAAC. The issue was examined in detail in the said order. It was concluded that no Service Tax liability wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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