Sip Academy India Pvt Ltd vs The Additional Commissioner on 7 September, 2023
6. As far as the demand that has been confirmed in respect of rest
of the three SCN Statement of Demand (SOD) are concerned, it is
submitted that the proposal in the notice was that the petitioner was
providing “Commercial Coaching Services” during the period in dispute
mentioned above. It is submitted that the issue is squarely covered by a
decision of the Tribunal in the case of K.K.Academy Pvt Ltd., V.
Commissioner of Service Tax, Chennai reported in 2011 (24) STR 702
(Tri-Chennai), wherein the Tribunal had followed its earlier order in
Fast Arithmetic V. Assistant Commissioner of C.Ex.ST, Mangalore
reported in 2010 (17) STR 158.