Service Tax Cannot Be Collected Twice for Same Coaching Activity: CESTAT Chennai

Synergy Envision Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Sets Aside Service Tax Demand Due to Double Taxation of Training Services; Vague Show Cause Notices Invalidated Service Tax Demand on Coaching Services; CESTAT Rejects Service Tax Demand After Finding No Franchise Relationship in Training Agreement; Training Services Already Taxed at Principal Entity Level Cannot Be Taxed Again. The appeals arose from a common order involving Synergy Envision Private Ltd. (SEPL), which was engaged in providing courses and training programmes in computer graphic...