TMI Blog2018 (8) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/S ABACUS BRAIN STUDY (P) LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE (APPEALS), HYDERABAD [2011 (1) TMI 833 - CESTAT, BANGALORE], where it was held that there is a specific exemption provided for recreational training institute and vocational training institute. In our view, the activities of the appellant would more appropriately be classified as recreational. Service tax not le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in this case is regarding the demand of Service Tax liability on the appellant on a amount collected as fees for coaching rendered in teaching the System of Speedy calculation of mathematics called ABACUS and is leviable to tax or otherwise. 5. We find that identical issue in respect of the same appellant for the subsequent period November, 2007 to September, 2008 is decided in their ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
