2017 (7) TMI 784

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....Ranjan, Superintendent (AR) for the respondent 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 li....

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.... has confirmed the demands raised on courses Abacus 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 ex....

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....y the adjudicating authority. In sum, as regards 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....

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....hat an amount collected Abacus training is not taxable 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 i....