2006 (5) TMI 24

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..... )-BR - Dated:- 4-5-2006 - [Order] - This appeal is filed by the Revenue. It was argued that M/s. Career Point Infosystems Ltd., Kota are holder of Service Tax registration and rendering services of commercial coaching and training. The Service Tax was imposed on commercial coaching and training w.e.f 1-7-03. It was alleged that they had collected service tax on the commercial coaching and traini .....

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..... peals) has wrongly held that respondent rendering services are classifiable under franchise services hence Board's circular is not applicable on them. Although the adjudicating authority has confirmed the demand in respect of franchise services but the said order-in-original is subject to revision by Commissioner. 4. It was argued by the respondent that the Commissioner has not is sued any notic .....

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