2018 (6) TMI 711

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.... the Appellant Ms. A. Bakkiya Lakshmi and Shri Joseph Prabhakar, Advocates for the Respondent ORDER Per Bench The respondents are engaged in imparting coaching programme through their appointed franchisees to develop the mental skills of children using ABACUS and Brain Gym techniques under the brand name "SIP Academy". They run the programme through their appointed franchisees in diffe....

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....and also imposed penalty under section 78 of the Finance Act. In appeal, the Commissioner (Appeals) set aside the entire demand. Hence the department is now before the Tribunal. 2.  On behalf of Revenue, ld. AR Shri R. Subramanian reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) has erred in setting aside the demand observing that the services are exempted as ....

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....f Fast Arithmetic (supra) and therefore the Commissioner (Appeals) has rightly set aside the demand. 4.  Heard both sides. 5.  On perusal of the impugned order, we find that the Commissioner (Appeals) has been carried away by the decision in the case of Fast Arithmetic (supra). The show cause notice proposes ingredients of franchise services wherein the demand is under the same. Th....