TMI Blog2014 (2) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... self-employment after such training and coaching ; also few courses viz. corporate training are admittedly registered under the category of ‘Commercial Coaching and Training’. - stay granted partly. - S.T. Appeal No.492/11 - ORDER NO.SO/75043/2014 - Dated:- 7-1-2014 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Shri Arun Kumar Agarwal, C. A. For the Respondent : Shri S. Misra, Addl. Commr. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of service tax of Rs.4.03 Crores and equal amount of penalty imposed under Section 78 and under Section 76 (not quantified) of the Finance Act, 1994. 2. At the outset, the ld. C.A. has submitted that the Applicants are providing educat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the Applicant had failed to disclose the correct un-declared realized amount from their students in the respective financial years, i.e. from 2004-05 to 2007-08. The ld.C.A. submits that even though a letter was addressed to them for furnishing the details of the said un-realized amount on 24.09.2004, but no time was given to furnish the details and the show-cause notice was issued to them immediately a month thereafter. He submits that the ld. Commissioner had not accepted their explanation submitted during the course of hearing on the ground that they failed to furnish such details during the course of investigation and also the explanations submitted before him, were not supported by relevant documents. The ld. C.A. submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability, at the most, would be around Rs.1.20 Crores. He submits that the Applicants are facing financial hardship for the last seven month as the cash flow has been severely affected. In support, he has placed Chartered Accountant s Certificate dated 18.11.2013. He submits that predeposit of the confirmed amount would result in undue hardship to them. He has made an offer to deposit 25% of the said liability of Rs.1.20 Crores. 3. The ld. A.R. for the Department, on the other hand, submits that the services rendered by them as mentioned in the show-cause notice, are not only providing for Management Course to various students, but also imparting training i.e. Vocational Summer Training, Winder Training, in House Training etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Coaching and Training . However, prima-facie, we find some force in the submissions of the ld.C.A. on the issue of computation of demand. From the documents placed before us, prima-facie, we find that there is some errors relating to computation of demand of Rs.1.71 Crores and around 1.00 Crore, which are supported by Chartered Accountants Certificate (Annexure H and Annexure I of the Appeal Paper Book). In these premises, we find that the offer made by the ld.C.A. for the Applicant, seems to be reasonable. Accordingly, we direct the Applicant to deposit 25% of Rs.1.20 Crores within a period of eight weeks from today and report compliance on 12.03.2014. On deposit of the said amount, the balance amount of dues adjudged would stand wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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