2018 (4) TMI 835

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....ondent. Per. S.K. Mohanty: - Brief facts of the case are that the appellant is a business partner of M/s. Maya Academy of Advance Cinema tics (MAAC) for imparting Computer Education and training programme in graphic animations and cinematics. The appellant did not pay the service Tax on providing such services, on the ground that its premise is covered under Central Registration Certificat e i....

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....herein below: - 9. The admitted facts are that the appellants had Agreement with M/s. MAAC. The said Agreement stipulates various obligations / responsibilities of both the parties. The students who got admitted for the course s pay a consideration, which is credited to M/s. MAAC in full. We have perused the sample invoices. This fact cannot be disputed. The full consideration so received by M/s....

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....evident from the course completion certificate issued by MAAC on completion of the course. We have perused the sample certificate issued in this regard. The appellants name is nowhere figuring in the completion certificate. All these facts will indicate that MAAC is overall managing and the commercial coaching and training service suffered tax at their hands. 10. We also perused the order of Com....