TMI Blog2019 (3) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... g to recreational activities such as dance, singing, martial arts, hobbies. Hon ble CESTAT in the case of FAST ARITHMETIC VERSUS ACCE, ST EOU DIVISION, MANGALORE [2009 (5) TMI 70 - CESTAT, BANGALORE] held that the abacus training programme imparted is mainly to create interest in children for mathematics and also to enhance their thinking capacity. It is held that the entire thing is done by employing methods of play so as to make the whole thing interesting and by no means, this activity could be compared with the activities undertaken by commercial coaching or training centre. It was further held that Notification Nos. 9/2003-Service Tax dated 20.06.2003 and Notification No. 24/2004-Service Tax provided specific exemption for recreat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Malaysia who has awarded the National Franchisee for the whole of India to the appellant. It has been submitted that UCMAS is a progressively leveled program, wherein students in the age group of 4 to 13 years join in and take about 3 years to complete the program. 2.2 It has been submitted that UCMAS is a child development program based on Visual Arithmetic and Abacus that boosts brainpower in children aged 4-13 years. Along with strengthening math skills, the UCMAS approach promotes whole brain development and establishes foundational building blocks like memory, concentration, creativity and problem solving core skills that inspire greater confidence and success in all subject areas and in life. The program equips them with the skil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing held on 02.01.2019. 7.1 The appellant has submitted the date of communication of the Advance Ruling as 07.09.2018, whereas records of postal authorities indicate that the said Advance Ruling was delivered to the appellant on 31.08.2018. 7.2 Thus, there is delay of 6 days in filing of this appeal. Though, the appellant has not submitted any reason for delay in filing of present appeal or any request for condonation of delay, we take into consideration the fact that the Goods and Services Tax is a new tax regime and there may be bona-fide mistake on the part of registered person. Therefore, the delay in filing of appeal in this case is condoned in exercise of the powers contained in proviso to the sub-section (2) of Section 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 9/2003-Service Tax and 24/2004-Service Tax are not pari-material to Entry No. 80 of Notification No. 12/2017-Central Tax (Rate). 8.3 We have examined this issue. Notification No. 9/2003-Service Tax dated 20.06.2003 and Notification No. 24/2004-Service Tax dated 10.09.2004 provided exemption from taxable services provided in relation to commercial training or coaching by a recreational training institute. Recreational Training Institute was defined in those Notifications as a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies. Hon ble CESTAT in the case of Fast Arithmetic case (supra) held that the abacus training progra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court also. 8.5 The moot point is whether the activities of the appellant can be considered as recreational activities relating to art or culture. The GAAR has relied upon the dictionary meaning of Art , whereby Art is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power . It was held that the activities of the appellant do not fall within the term Art . These findings of the GAAR have not been challenged. On merit, we find that the activity of the appellant cannot be construed as training or coaching in recreational activities relating to art. 9.1. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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