9911796707
TMI Blog2014 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... felt severe back pain which virtually disabled him and he underwent treatment which caused the delay in filing the appeal. We find that delay has been explained satisfactorily and accordingly, the delay is condoned. 2. The following submissions were made in writing which are reproduced for better appreciation : 2.1 It is submitted that service rendered for imparting computer education particularly in respect of Extended 'Mahithi Sindhu Project' (MSP) for the Government High School Students as part of regular curriculum as per the Government of Karnataka/DSERT through KEONICS cannot prima facie be classified under the category of 'commercial training or coaching services' as per the agreements entered into, essentially in view of the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 1011 Government High Schools under the said MSP Scheme. (v) Further, it is submitted that being a service relating to education would get exempted under Notification No. 14/2004 dated 10/09/2004. (vi) Moreover, the service rendered is only by the applicant herein particularly for the said MSP and for which full service tax had already been discharged by the said KEONICS and even the refund claimed had been rejected as per Order-in-Original dated 31/5/2011 and other evidences enclosed as Annexure-L and thus demanding service tax once again on the applicant herein, particularly for the said MSP project would amount to double taxation. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, particularly as the issue involved is interpretational in nature and thus substantial portion of the demand made beyond the normal period would also be hit by limitation/time bar, particularly in the light of the principles laid down in several decided case laws applicable in this regard. 2.4 Above, all the impugned order-in-original relies upon letters dated 28/12/2011 and 29/11/2011 which have been sent by the said M/s KEONICS to the Superintendent of service tax in Bangalore and which have been specifically relied upon in paragraphs 67 and 68 of the order-in-original dated 31/08/2012 and the said documents have been obtained and relied upon, after issue of show cause notice on 19/9/2011 and hence the applicant herein was not aware of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard have been just like that brushed aside and ignored, including while passing the impugned order-in-appeal thereto. 2.7. Further in respect of the demand made for the franchisee agreement of Rs. 1,74,124/-, an amount of Rs. 65,240/- has already been paid and the balance payable would work out only to Rs. 1,08,884/- and nothing beyond that thereto. In any case even the said amount is not payable as per the detailed pleadings made in the appeal petition in this regard. 2.8. The appellant herein also pleads undue financial hardship inasmuch as they are only proprietary concern and are facing severe financial crunch and in support of the same copy of bank account submitted along with the stay petition is being respectfully relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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