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TMI Blog2018 (7) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Kumar is the proprietor. The appellant is running coaching center in the name and style as "M/s Success Zone" at St.Columbus College More, near Pani Tanki, Hazaribagh. Show-cause notice was served upon the appellant alleging that M/s Success Zone Educational Private Limited and the proprietorship concern, M/s Success Zone, the appellants, are in fact, one and the same on the ground that they have given common advertisement in the newspaper and also share a common website and a common logo. The adjudicating authority confirmed the demand of service tax amounting to Rs. 2,10,146/- along with interest and also imposed penalties of Rs. 10,000/- under Section 77 (2), Rs. 2,10,146/- under Section 78 and Rs. 1.00 lakh upon M/s Success Zone Edu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no intention to either share the profit or exercise control over each other. M/s Success Zone, Proprietorship concern and M/s Success Zone Educational Private Limited, are two distinct entities. He also filed copies of the certificate of incorporation and Memorandum of Association and the Articles of Association, wherein the Directors of the Company, are Shri Chittaranjan Kumar and Shri Ram Charan Prasad Singh. He also filed copies of Form No.1 and Form 32 filed in respect of the Private Limited Company to show that Shri Ashis Kumar, Proprietor, M/s Success Zone, is in no way connected with the said private limited company. The ld.Counsel relied upon the following decisions : (i) Metrosyl Vs. Collector of Central Excise, Patna : 1995 tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng paid to him directly. d) That the use of Logo "SZ" is done by me, as no one has got the logo /trade mark registered in their name and the same may be used by any one. e) That the Common advertisement made was just for the purpose of reducing the cost and there was no intention to share profit or exercise control over each other. f) That the website WWW. Successzone.org.in was made by a developer for me, however later on the person who created it left Hazaribagh and I am unable to contact him for changes in the website since mid 2013. g) That I further declare that the contents of our above declaration are true and correct to the best of my knowledge and if the contents of above declaration are found incorrect/wrong or misleading, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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