9911796707
TMI Blog2017 (11) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... leged and held in the impugned Order-in-Original. 2. Brief facts are that the appellants are running a coaching institute. They are providing four types of services/activities: - (i) Running pre-school classes at Ghanpati House, 13 Madan Mohan Malviya Marg, Lucknow. (ii) Coaching for pre-engineering and pre-medical students at Suraj Deep Complex, Jopling Road, Lucknow. (iii) Sale of books to the students who are engaged in preparation of medical and engineering exams. (iv) Examination and evaluation of students through test series (available to all), wherein no service of coaching/training is involved. 3. The appellant company is registered with the Service Tax Department for the Coaching Services being provided, and were regularly fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16,08,465 *(as per ledger record maintained in tally which later on becomes part of balance sheet) Total 1,54,85,000 3,06,97,000 2,12,91,268 2,33,74,902 Grand Total - 10,53,39,832 . Further the appellant was maintaining a rough cashbook or imprest book wherein they were recording the cash receipts as well as cash expenses and also the amounts given to the Directors by the Cashier. On comparison of receipts as per the cashbook maintained on tally software with the rough cashbook/imprest book some discrepancy was noticed. The total receipt shown as per the cashbook maintained on tally software, the breakup is as follows - Period Pre school coaching Test series Tuition fees Sale of Books 2009-10 (upto Sept-09) 27,22,000 30,95,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of coaching for pre-engineering and pre-medical examinations. So far their activity of running pre-school is concerned the same is expressly excluded from the definition of Commercial Training or Coaching Centre, which have been defined as -"means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force-Section 65(27) of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose books in those classes, some books for students of pre-medical and pre-engineering were also lying in the racks. The learned counsel further, states that only due to presence of such few books on the racks, the learned Commissioner has drawn adverse inference which is not at all tenable and against the overwhelming evidence on record. Further, in the statement at point no. 3 of Shri Ashutosh Kumar it has been noticed that in the room at second floor, being two rooms measuring 10' x 8' and 12' x 9' and about 50 small chairs fit for sitting of small children were found available. Further, the photographs were also taken at the time of inspection which are part of the Panchnama and such photographs also depict that the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner have taken notice from the records maintained that the appellant have separately recorded the receipts on account of sale of books. The learned counsel further urges that in view of the admitted fact, wherein the appellant has done sale of books, no tax can be demanded on deemed service, on assumptions and presumptions. Accordingly, the learned counsel prays for allowing the appeal with consequential benefits. 10. Heard the learned AR for Revenue who has relied on the impugned order and the finding recorded by the learned Commissioner. 11. Having considered the rival contentions we find 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), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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