TaxTMI 
TaxTMI 
2013 (11) TMI 713
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....ocate For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) ORDER Per Mathew John; 1. The applicant provides the services of commercial coaching and training in the fields of design, multimedia, architectural, engineering, mechanical design analysis, construction & management etc. They provide such training through their own centres and through their franchisees. In respect of franchise ....
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....ng services will be applicable only for standard text books sold and the text books in question were prepared by the applicant and tailor-made for the training classes to be imparted either by them or by their franchisees and therefore the said exemption could not be claimed. Based on such reasoning, a show case notice was issued for recovery of service tax not paid for the period 2005-06 to Sept ....
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....5. Opposing the prayer, Ld. AR for Revenue submits that these books were of a type that could be used only in training classes to be provided by the applicant and their franchisees. He drew the attention of the Bench to the clause in the franchise agreement to the condition that franchisee should conduct training classes only using material sold by the applicant. According to him, this is a case o....