TaxTMI 
TaxTMI 
2019 (3) TMI 1012
X X X X Extracts X X X X
X X X X Extracts X X X X
....apping, mnemonics, etc.), a child's mental abilities faculties like concentration power, memory, alertness, imagination skills (visualization power), and focus can be enhanced. 2.1 The appellant submitted that UCMAS (Universal Concept Mental Arithmetic System) is a product of UC International Corp., headquartered in Kuala Lumpur, Malaysia who has awarded the National Franchisee for the whole of India to the appellant. It has been submitted that UCMAS is a progressively leveled program, wherein students in the age group of 4 to 13 years join in and take about 3 years to complete the program. 2.2 It has been submitted that UCMAS is a child development program based on Visual Arithmetic and Abacus that boosts brainpower in children aged ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by UCMAS using abacus does not qualify for exemption from the payment of Goods and Services Tax. 5. Aggrieved by the aforesaid advance ruling, the appellant has filed the present appeal on 06.10.2018. 6. We have considered the submissions made by the appellant in the appeal as well as at the time of personal hearing held on 02.01.2019. 7.1 The appellant has submitted the date of communication of the Advance Ruling as 07.09.2018, whereas records of postal authorities indicate that the said Advance Ruling was delivered to the appellant on 31.08.2018. 7.2 Thus, there is delay of 6 days in filing of this appeal. Though, the appellant has not submitted any reason for delay in filing of present appeal or any request for condonation of delay....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appellant pertains to interpretation of Notification No. 9/2003-Service Tax and 24/2004-Service Tax issued under the Finance Act, 1994 whereas the present issue pertains to the applicability of Entry No. 80 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. It was held that Notification No. 9/2003-Service Tax and 24/2004-Service Tax are not pari-material to Entry No. 80 of Notification No. 12/2017-Central Tax (Rate). 8.3 We have examined this issue. Notification No. 9/2003-Service Tax dated 20.06.2003 and Notification No. 24/2004-Service Tax dated 10.09.2004 provided exemption from taxable services provided in relation to commercial training or coaching by a recreational training institute. 'Recreational Training Institute' ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... are given exemption. As such, the Tribunal orders cited by the appellant and covering a different scope are not applicable automatically in the present case. Besides, the Order of Hon'ble CESTAT in the case of Abacus Brain Study (P) Ltd. (supra) has been challenged before the Hon'ble Supreme Court also. 8.5 The moot point is whether the activities of the appellant can be considered as recreational activities relating to art or culture. The GAAR has relied upon the dictionary meaning of 'Art', whereby " 'Art' is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power". It was held that the....