2015 (1) TMI 417

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.... Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY; The appellant is a proprietary concern of Mr. Narayanan Sasikumar engaged in conducting classes for diploma classes in Fire and Safety Engineering at Pandalam, Pathanamthitta District, Kerala. On the ground that appellant was providing franchisee service and was not paying service tax, proceedings were initiated. Ho....