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Commissioner of Customs, Central Excise & Service Tax, Guntur Versus Sri Chaitanya Educational Committee

2015 (6) TMI 1046 - ANDHRA PRADESH HIGH COURT

Whether the Hon'ble Tribunal has followed the directions given by the Hon'ble A.P. High Court and the directions of the Hon'ble Supreme Court in ordering pre-deposit of ₹ 6.00 crores which is much below the 1/3rd of service tax demand - Held that:- the Tribunal had made a reasoned order after taking into consideration the facts presented before it. It is not in dispute that the Tribunal has the discretion and power to grant waiver. The Tribunal has exercised its discretion after taking int .....

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ate Tribunal (for brevity CESTAT), Bangalore directing the respondent herein to deposit an amount of ₹ 6.00 crores as pre-deposit pending consideration of the appeal by exercising its power of waiver under the Central Excise Tax as applicable to Sales-tax is assailed by the Department. The following substantial question of law arises from the impugned order passed by the Tribunal for adjudication: Whether the Honble Tribunal has followed the directions given by the Honble A.P. High Court v .....

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that 1/3rd of the demand raised against the assessee has to be deposited as pre-deposit towards service tax. Further, this Court, by order dated 04.09.2013 in W.P. No. 24764 of 2013, while disposing of the writ petition permitted the respondent herein to remit pre-deposit amount of ₹ 25.00 crores and refused to interfere with the order dated 15.07.2013 passed by the Tribunal in Miscellaneous Application No. 27138 of 2013 which was filed at the instance of the respondent. Heard the learned .....

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cipal contentions raised by the respondent herein is that they are not running commercial training or coaching centre in toto, but in fact they are also running regular intermediate course i.e. educational institution providing education. So far as the taxable service under the Service Tax is concerned, it is only a commercial training or coaching. In that view of the matter, what exactly is the commercial training or coaching is yet to be decided by the third member on account of the difference .....

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ants charged a composite fee and there is no break-up details available, service tax cannot be levied on the Commercial Training or Coaching conducted by the appellants. At the same time, we have to accept the fact that the issue needs a much more detailed consideration in terms of law, facts and the meaning of word such as leading to used in the notification to come to any conclusion. Further, the valuation which is also an issue will have to be considered in detail which is not possible today .....

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for the final hearing to understand. As regards lab fee and Internal Exam fee/charges, it was submitted by the learned counsel that whether it is for engineering or medical entrance exam, laboratory is a must and the type of laboratory required for ordinary intermediate course and for entrance course could be different. Further, he also submitted that more than ₹ 141/- crores has been realized for Internal Exam fees which shows the importance attached to the Internal Exams by the appellan .....

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ecial counsel that the net taxable amount if the lab fee, Internal Exam Fee, sale of applications, PRO collection, other income fee, etc. are added, the total amount of service tax payable would come to nearly ₹ 30 crores and he submits that following the decision of the Honble Supreme Court which invoked even extended period, 1/3 of the tax should be required as pre-deposit. We have also made out observations that while prima facie, appellant may be liable to tax, question as to what are .....

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hese circumstances, we consider that if the appellant deposits an amount of ₹ 6.00 crores within 8 weeks and report compliance that would be sufficient for hearing the appeal. Accordingly, the appellant is directed to deposit an amount of ₹ 6.00 crores (Rupees Six Crores Only) and report compliance on 16.12.2014. Subject to compliance with the above requirement, the requirement of pre-deposit of balance dues is waived and stay against recovery is granted. The view taken by the Tribun .....

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