2017 (7) TMI 784

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....espondent ORDER [Order Per: M. V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.GUN-EXCUS-000-APP-069-15-16 dated 28.07.2015. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the First Appellate Authority had on an appeal filed by appellant has set aside the demand for the service tax liability on the amount collected from students f....

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....us dated 01.07.2012, the benefit of Small Scale Services exemption was not extended as for the period 2011-12 total turnover as per show cause notice is only Rs. 16,74,851/- out of which demand in respect of Abacus course in terms of show cause notice is Rs. 15,32,601/- which needs to be reduced which would enable them as eligible for Small Scale exemption. On consideration of submissions, we find....

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....the service tax demands raised on courses of Abacus, training & Handwriting, the issue stands remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. 5. As regards the demand raised against VETA [English Language] on Ld. Counsel submits that they are not contesting the issue as it is settled by Tribunal against them on merits. ....

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....with effect from 2012. As regards the issue for demand of service tax liability on training of English Language finding the said taxability was contested before various matters before the Tribunal, the Bench finally decided the English Language training is covered under the Head of "Commercial Coaching in Training Class Services". Since this issue settled by the Tribunal we are of the view these w....