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2017 (11) TMI 690 - AT - Service TaxShort payment of service tax - Coaching services - Running pre-school classes - Coaching for pre-engineering and pre-medical students - Sale of books to the students who are engaged in preparation of medical and engineering exams - Examination and evaluation of students through test series - Section 67 of the Finance Act - scope of the word 'Commercial' - penalties - Held that: - so far the activity of running pre-school classes is concerned the same is not taxable under the definition as contained in Section 65(27) - demand set aside. Conducting of test series Held that: - the same is not taxable as there is no finding by the learned Commissioner that the appellant have held any classroom guidance either before the test or after the test. The tax has been demanded only on presumption that such tests also improve the skills of the prospective examinees - demand set aside. Sale of books - Held that: - it is an admitted fact by the Department that the appellant have separately recorded the receipts on account of sale of books in their books of accounts maintained on tally software in the regular course of business. Further, there is no finding to the contrary by the Commissioner that the appellant have not done the activity of purchase and sale of books or have bifurcated their coaching receipts under the head of ‘sale of books’ - demand set aside. The demand of ₹ 5,60,607/- based on imprest account is an mere assumptions and presumptions and hence liable to be set aside. Appeal allowed - decided in favor of appellant.
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