TMI Blog2018 (4) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Samadhan System Pvt. Ltd Vs. CCE, Jaipur [2018 (2) TMI 1049 - CESTAT NEW DELHI], where it was held that MAAC is overall managing and the commercial coaching and training service suffered tax at their hands. No Service Tax liability will arise on the business partner of MAAC under commercial coaching and training service. - appeal allowed - decided in favor of appellant. - ST/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the Service Tax demand on the appellant, holding that the services provided by the appellant is taxable under the category of Commercial Coaching and Tanning Service and as such , it is liable to pay service tax for providing such service. 2. Both sides agree that the issue arising out of the present appeal is squarely covered by the decision of this Tribunal in the case of Samadhan Syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he premises in which the training is carried out by the appellant is also listed for central registration to discharge Service Tax by MAAC is also not disputed. In such situation, it is not clear as to how a Service Tax liability on the appellant can again be fastened on the very same activity. We also note that the appellant do not receive any amount from the service recipient as a consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s examined in detail in the said order. It was concluded that no Service Tax liability will arise on the business partner of MAAC under commercial coaching and training service. 11. In view of the above discussion and analysis, we find no merit in the impugned order upholding the Service Tax liability against the appellant. The same is set aside and the original order is restored. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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