9911796707
TMI Blog2018 (7) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited Company is separately registered with the service tax authorities and they are discharging their service tax liabilities on a regular basis which has not been disputed by the Department. The status of both the entities is independent of each other - there are no justification for clubbing the gross receipts of the appellant and the Private Limited Company - appeal allowed - decided in favor of appellant. - S.T. Appeal No.75156/18 - F/O/76195/2018 - Dated:- 17-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri Kunal Kumar Ghelani, C. A. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (AR) for the Revenue (s) ORDER Per Shri P. K. Choudhary: The present appeal is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar, Proprietor Firm, M/s Success Zone, is running his coaching institution since 2010 and since then his gross receipts all along never exceeded threshold exemption limit for a small assessee. Therefore, there was no occasion for the appellant to either get himself registered with the service tax authorities or collect and deposit the service tax on the activities undertaken by him. The ld.Consultant further submits that the appellant is neither a Director of the Private Limited Company nor a share holder and is in no way connected with the Company, M/s Success Zone Educational Private Limited. It is the case of the appellant that the logo of M/s Success Zone is not a registered trade mark/logo in their name and the same may be used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the commercial training and coaching services came into the service tax net w.e.f.01.07.2003 under Section 65 (105)(zzc) of the Finance Act, 1994 vide Notification No.07/2003-ST dated 20.06.2003. We find that the appellant has sworn an Affidavit on 14.09.2017. A copy of the same is filed along with appeal paper book at page 33, which reads as under : 1. Ashish Kumar, Proprietor: M/s. Success Zone, ST. Columbus College More, Near Pani Tanki, Hazaribagh, Jharkhand, do hereby affirm and declare as under a) That I am the proprietor of M/s. Success Zone, St. Columbus College More, Near Pani Tanki, Hazaribagh, Jharkhand. b) That I am in no way connected with the Company Success Zone Educational Private Limited which is a priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the basis of the documents filed before us and considering the submissions of both sides, we note that the demand of tax raised in this case is squarely based on clubbing of the gross receipts of the appellant and that of the Private Limited Company. The only allegation was that a common logo was used by both the entities. It has not been brought on record that there was financial flow-back between the appellant and the Private Limited Company. The condition of clubbing or gross receipt has not been established in this case. All the circumstances relied upon by the Department are innocuous in the absence of evidence of sharing of profits. The Private Limited Company is separately registered with the service tax authorities and they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
