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TMI Blog2018 (6) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 activities undertaken by commercial coaching or training centre - Held that:- Taking note of the fact that the Commissioner (Appeals) has erred in applying the decision of Fast Arithmeti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al skills of children using ABACUS and Brain Gym techniques under the brand name SIP Academy . They run the programme through their appointed franchisees in different parts of India. From the records, it was noticed that the respondents have registered themselves under Franchise Service and they have entered into agreement with each of their franchisees and collect various fees like licensing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) has erred in setting aside the demand observing that the services are exempted as per Notification No. 24/2004-ST dated 10.9.2004. The said notification provides exemption for recreation training institute and vocational training institute. The show cause notice was issued for demand of service tax under franchise serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Fast Arithmetic (supra). The show cause notice proposes ingredients of franchise services wherein the demand is under the same. The original authority has taken note of the contentions put forward by the respondent and also addressed the issue of classification of the services. The respondent had taken up the plea that the activity would fall more specifically under Commercial Coa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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