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TMI Blog2009 (5) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... t in children 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 - Abacus training as an activity of a recreational training institute – exemption allowed. - ST/29/2006 - 548/2009 - Dated:- 1-5-2009 - Shri T.K. Jayaraman, Member (Technical) and Shri M.V. Ravindran, Member (Judicial) (Final Order No. 548/2009 dt.1.5.2009 certified on 20.5.2009 in Appeal No. ST/29/2006) Shri G. Shivadass, Adv. for Appellant. Mrs. Sudha Koka, SDR for Respondent. Per T.K, Jayaraman: This appeal has been filed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, comprehension, presentation, imagination, creativity, self reliance, self confidence, speed and accuracy and all round academic proficiency. 5. The first submission of the appellant was that the activity undertaken by them does not amount to training or coaching of any skill or knowledge but brings the subject of arithmetic closer to the students and therefore, would be an activity related to education. Our attention was drawn to the definition of "Commercial Training or Coaching" service under Section 65 (26) and Section 65 (27) of the Finance Act, 1994 and it was urged that for any activity to be taxable under above head, a service must be commercial or should in the nature of training. On the other hand, if any activity relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es provided by various institutions like hobby classes are exempt from Service Tax. The entire issue is one of interpretation. The appellants were under the bona fide belief that their activity would not be taxable. In these circumstances, the invocation of longer period cannot be justified. In any case, the quantification done is incorrect. The notice has included the amount paid for registration also. Even if it is considered as taxable, the amount collected should be heated as cum tax amount. In any case, the imposition of penalty and demand of interest are not warranted. 6. The learned SDR reiterated the impugned order. 7. From the facts of the case, we find that the abacus training programme imparted by the appellant is mainly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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