2018 (8) TMI 899

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..... A show-cause notice was issued to the appellant on 4.7.2007 on the ground that they were providing taxable services under the Finance Act, 1994 and they had not paid service tax on the amounts received by them from the persons undertaking training. The show-cause notice demanding service tax amounting to Rs. 10,98,734/- and Education Cess of Rs. 7,681/- as detailed below: Sl. No. Name of Service Period Service Tax Education Cess 1 Franchisee Service 01.07.03 to 31.03.06 Rs.40,855/- Rs.721/- 2 Commercial Training or Coaching 01.07.04 to 09.09.04 Rs.7,09,888/- - 3 Intellectual Property Service 10.09.04 to....

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....mitted that since they had not made any invention or designed anything new, intellectual property rights was not involved. They were only providing study material to the students and the same was not covered by the term IPS. In this regard, he relied on the judgment dated 11.4.2013 of the Principal Bench of this Tribunal in the case of M/s. Cerebral Learning Solutions Pvt. Ltd. vs. CCE, Indore in Service Tax appeal No.848/2008. He also pleaded against imposition of penalty under Section 78 as they were registered with the Department and were filing regularly „Nil‟ returns. 4. Learned AR for the Revenue reiterated the findings in the order of the adjudicating authority. 5. As the appellants are not contesting the issue of f....

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..../2003-ST dt.20.6.2006 No.24/2004-ST dt.10.9.2004. It was in this background Hon'ble Delhi High Court held as below:- " 11. It is evident that the term "vocational training institute" included the commercial training or coaching centers which provide vocational coaching or training meant to "impart skills to enable the trainees to seek employment or to have self-employment directly after such training or coaching". The notion of such training institute having been recognized or accredited to nowhere emerges from such a broad definition. The further Notification of 2010 substitutes the existing explanation to the term "vocational training institute" and narrowing it to those institutes affiliated to National Council for Vocational Tr....

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.... of Intellectual property service in view of the judgment of this Tribunal in the case of M/s. Cerebral Learning Solutions Pvt. Ltd. (supra) wherein this Tribunal held as below: "8. Ld. DR would  however persuade us to  hold  in  favour of Revenue by relying upon the decision of this Tribunal in Sayaji Hotels Ltd. v. CCE, Indore reported in 2011 (24) S.T.R. 177 (Tri.-Del.) wherein the core issue was whether the exemption Notification No. 12/2003-S.T., dated 20-6- 2003 is applicable to a deemed sale of goods, as in a transaction involving a composite service of mandap keeper/catering service which involves supply of food and beverages as well. This Tribunal in the distinct factual matrix of that case held that th....