2006 (5) TMI 24

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..... reer 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 training services rendered from 1-7-03, therefore, they were liable to pay Service Tax on the fee collected .....

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..... nce 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 notice for revision of the order-in-original holding the service provide by the respondent as franchise servi .....

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