2015 (4) TMI 1005

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....he Appellant : Shri Prasad Tendulkar, Consultant For the Respondent : Shri S V Nair, Superintendent (AR) ORDER Per: M V Ravindran: 2. This appeal is directed against Order-in-Appeal No: PIII/VM/54/10 dated 22/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 3. The relevant facts that arise for consideration is, that the appellant is a franchise of M/s. Aptec....

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....enalty. The adjudicating authority as well as the first appellate authority came to a conclusion that service tax liability arises on the appellant. 4. Learned consultant appearing on behalf of the appellant would draw our attention to the facts of the case. It is his submission that the tax demanded by the lower authorities is incorrect inasmuch as the amount on which the tax demanded is not a....

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....Training Centre'. 6. On careful consideration of submissions made by both sides, we find that the issue is whether appellant is required to discharge service tax liability on an amount which represents 20% of the gross amount charged as fees from the students and this amount is retained by M/s. Aptech Ltd. 7. Undisputedly, the appellant are discharging service tax liability on the amount....