9911796707
TMI Blog2011 (1) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favour of the assessee vide our decision in the case of Fast Arithmetic Vs. Asst. Commissioner of C. Ex. & S. T., Bangalore as reported in (2009 -TMI - 34931 - CESTAT, BANGLORE) - Notification No. 9/2003-S.T., dated 20-6-2003 as amended and also Notification No. 24/2004-S.T., dated 10-9-2004 - Held that: there is a specific exemption provided for recreational training institute and vocati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrument popularly known as "Abacus". The appellants impart coaching to school teachers called course instructors, on payment of coaching fee. These course instructors in turn coach students on behalf of the appellants on collection of tuition fee. The demand is on the tuition fee collected from the students trained by the instructors. The period of dispute is from November 2007 to September 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following finding, and decision. "7. From the facts of the case, we find that the abacus training programme imparted by the appellant is mainly to create interest in children for mathematics and also to enhance their thinking capacity. The entire thing is done by employing methods of play so as to make the whole thing interesting. By no means, this activity can be compared with the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rudgery can be made interesting and thereby, recreational. There are many games which can be played by using mathematics and mathematical concepts. The appellant applied various methods to make learning of arithmetic skills enjoyable. In that sense, we should consider that the Abacus training as an activity of a recreational training institute. If this view is taken, the said activity could be cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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