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TMI Blog2018 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... t provides for various obligations and responsibilities on both the parties for providing such computer education to various participants. Certain important features of the agreement are that MAAC shall provide all the course materials and provide suitable training to the personnel approved by it and cost of the same would be reimbursed by the appellant; conduct regular audit to ensure the standard of coaching and finally issue a completion certificate to the students after evaluating at the time of completion of the course. The appellants are engaged in physically providing all the infrastructure, coaching staff etc. and do undertake such coaching to the participants. The consideration received for such coaching was acknowledged by a recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The appellants are receiving a part of the said gross amount for the act of managing and conducting the course in terms of the agreement with MAAC. The Service Tax liability on the gross consideration has already been discharged by MAAC. (c) The premises in which the appellant is presently running the course which is subject matter of dispute is registered for Service Tax liability under central Registration taken by MAAC. Pursuant to such Central Registration MAAC is paying Service Tax for various centers where such courses are conducted including the premises of the appellant. 6. The original authority is correct in examining the tax liability against the appellant. He categorically held that there is no service provider, service rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot take away the tax liability. In fact, the appellants are conducting courses in their premises using own resources, which are clearly covered by commercial coaching and training service. He supported the findings of the Commissioner (Appeals) to the effect that the liability of the appellant was correctly affirmed in the impugned order. 8. We have heard both sides and perused the appeal records. 9. The admitted facts are that the appellants had Agreement with M/s. MAAC. The said Agreement stipulates various obligations / responsibilities of both the parties. The students who got admitted for the courses pay a consideration, which is credited to M/s. MAAC in full. We have perused the sample invoices. This fact cannot be disputed. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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