Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 946 - AT - Service TaxCommercial Coaching or Training Service on computer training Service - period of dispute is from 01.07.2004 to 15.06.2005 - demand of service tax - Held that:- Issue decided in the case of M/S GARGI CONSULTANTS PVT. LTD. VERSUS CCE, ALLAHABAD [2013 (5) TMI 695 - CESTAT NEW DELHI], where it was held that a computer training institute is covered by the expression vocational training institute and as such, was exempted from service tax - demand of ₹ 7,13,334/- with interest for the period from 10.09.2004 to 15.06.2005 is set aside on the ground of limitation - However, the demand for the previous period namely from 01.07.2004 to 09.09.2004 amounting to ₹ 1,02,200/- with interest thereon which has already been conceded by the Ld. Advocate, is upheld. Valuation - inclusion of value of course materials for the purpose of arriving at value of taxable service - Held that:- Reliance placed in the case of CHATE COACHING CLASSES PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, AURANGABAD [2012 (6) TMI 721 - CESTAT, MUMBA], where it was held that since the expression is not used in the notification and the fact that the books sold are of another entity, we do not find any reason to deny the benefits of the Notification No.12/2003-ST - the demand of ₹ 45,919/- for supply of study materials for the period 2004-05 and 2005-06 cannot sustain. Franchisee Service - Renting of Immovable Property Service - Demand of service tax - Held that:- the demands of service tax under Franchisee Service amounting to ₹ 1,23,927/- and Renting of Immovable Property Service amounting to ₹ 1,57,598/- with interest have already been conceded by the Ld. Advocate and are therefore upheld. The appellants will be required to pay up these liabilities also with interest thereon. As the demand of ₹ 7,13,334/- for the period 10.09.2004 to 15.06.2005 under Commercial Coaching or Training Service and ₹ 45,919/- in respect of tax liability on value of course materials have been set aside, the penalties under Section 78 ibid is also modified - The total penalty imposed under Section 78 ibid., is therefore required to be reduced/modified to ₹ 3,83,725/-. Appeal allowed in part.
|