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2023 (2) TMI 101 - AT - Service TaxLevy of differential service tax - commercial training and coaching services - non-profitable organization - forgery of bills in order to evade payment of duty - HELD THAT:- Once the documents as that of bills/profit & Loss accounts of the assessee respondent were before the authorities showing that VEIL had been collecting money from the students of commercial coaching in the name of tuition fee and that VES was not capable of imparting such commercial coaching, the evidence with respect to infrastructural facilities being provided by VEIL to VES to impart such coaching becomes absolutely redundant to falsify that VEIL was collecting money in the name of tuition fee for Commercial Coaching. There is no denial that Commercial Coaching was being provided and that VES couldn’t provide the same. There is also no denial to the fact that respondent VEIL was separately incorporated company though having similar management as that of VES. There is no dispute that imparting of coaching for competitive examinations such as IIT/JEE, AIEEE etc is a taxable service in terms of Section 65(26)of Finance Act 1994, the findings of Commissioners in Order under challenge are in total ignorance of the evidence on record rather are held to be purely presumptive and is based on the probabilities to just accept the submission in defence. On the contrary, the taxable services were being admittedly imparted and VES was not competent to impart these things. VEIL though is admitted to be interdependent/same organizations as that of VES, but we hold that it is VEIL which was providing taxable service as that of Commercial Coaching against collecting an amount in the name of tuition fee. Appeal allowed - decided in favor of Revenue.
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