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TMI Blog2017 (6) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty after being collected from the customers - penalties upheld - appeal dismissed - decided against appellant. - E/20712/2015-SM - 20857/2017 - Dated:- 9-6-2017 - Mr. Shri S.S Garg, Judicial Member Mr. T.M. Sreedharan, Adv For the Appellant Mr. N. Jagadish, A.R. For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 27.11.2014 passed by Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in providing commercial training and coaching service and they had obtained registration as commercial training and coaching service provider and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not sustainable in law as the same has been passed without considering the facts and the evidence on record and without considering the judicial precedents on the issue. He further submitted that the Commissioner (Appeals) has failed to appreciate that levy of service tax as far as conducting coaching classes was concerned, was newly introduced from 01.03.2006 and the appellant was unaware of the statutory provision for payment of service tax which has also not been separately collected from the persons to whom coaching was provided. He further submitted that the appellant was rendering service as a franchisee of TIME. The coaching classes were conducted according to the guidelines and the instructions of the franchiser. He also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudication order was passed. In support of his submission, the counsel for the appellant relied upon the following decisions: 1) Bellalry City Cable Vs CCE, C ST Belgaum [2016)92 VST 32 (CESTAT) 2) Vinayaka Travels Vs CST Bangalore [2009(13)STR 31 (Tri-Bang)] 3) Smitha Sheety Vs CCE [2003(156)ELT 84 (CESTAT-Bang) 4) Hindustan Steel Ltd Vs State of Orissa [1972(83)ITR 0026] 5) Woodward Governors India Pvt Ltd Vs Commr of Income Tax [2002(253)ITR 0745] 6) Akbar Travels of India (P) Ltd Vs CCE C [2008)17 VST 40 (CESTAT] 7) Shri A.G. Shibu Anr Vs CCE [2008(15)VST 171] 8) CCE Mumbai Vs Damnet Chemicals Pvt Ltd in Civil Appeal No 3821-3823/2005(SC). On the other hand learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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