Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 182 - AT - Service TaxCondonation of delay of 16 days - Granted as main appeal filed in time. - Delay condoned. Service Tax Liability on coaching centers- Pre- schooling coaching- sale of text books- conducting of mock test series- Held that:- sale of text books,conducting of mock test series and coaching classes was not an independent activity, Service Tax paid has to be treated as as cum duty price and rate of duty has to be determined. The appellants has to make further deposit of Rs. 20,00,000/- (Rupees Twenty lakhs only) within a period of 8 weeks from today, subject to which pre-deposit of balance amount of duty and entire amount of penalty shall stand waived.
|