https://www.taxtmi.com/caselaws?id=448325 The Tribunal allowed the appeal, setting aside the demand for service tax against the individual concerning commercial training and coaching services under a franchise agreement. It was determined that the show cause notice and subsequent orders were improperly issued to the individual instead of the charitable trust managing the computer study center. The Tribunal found the proceedings illegal due to the incorrect issuance of the notice and confirmed that no service tax should be levied on the trust operating on a no-profit, no-loss basis. The appeal was allowed, and the impugned order was set aside. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448325 The Tribunal allowed the appeal, setting aside the demand for service tax against the individual concerning commercial training and coaching services under a franchise agreement. It was determined that the show cause notice and subsequent orders were improperly issued to the individual instead of the charitable trust managing the computer study center. The Tribunal found the proceedings illegal due to the incorrect issuance of the notice and confirmed that no service tax should be levied on the trust operating on a no-profit, no-loss basis. The appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448325