FAST ARITHMETIC Vs. COMMR. OF C. EX., MANGALORE

JUDGEMENT

(1.) THE appellants have been confirmed with Service Tax of Rs. 49,080/ - and like sum as penalty. The appellants are carrying on the teaching activity to children in the age group of 5 -12 years to learn basic mathematics. They claim their services to be of recreational activity for relaxing body and mind. They have used a simple plastic instrument known as Abacus. It is for fun and mental relaxation. They contend that their activity is for small children to learn mental arithmetic and such an activity cannot be considered to be coming within the activity of commercial training or coaching centre.

(2.) THE learned Counsel produces before us a small plastic instrument, which has got beads on strings. They are known for counting for small children. It cannot be said that this instrument is being used for commercial training/coaching centre. The appellant also relied on Boards Circular No. 59/8/2003 dated 20 -6 -2003 which exempts such activities and Notification No. 9/2003 -S.T. dated 20 -6 -2003 as amended by 1 -4 -2004. The learned Counsel submits that the Notification and Circular clearly covers the issue and he also pointed out that the Commissioner (A) has not considered both the Notifications as well as the Circular and the Order is beruft of findings and violates the principles of natural justice.

(3.) HEARD learned JCDR in the matter.