Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s Rubic’s Rostrum Coaching Pvt. Ltd. & Shri Aditya Kumar, Managing Director of M/s Rubic’s Rostrum Coaching Pvt. Ltd. Versus Commissioner of Central Excise & Customs, Lucknow

2017 (11) TMI 690 - CESTAT ALLAHABAD

Short 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 contai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y 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 liabl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lleged 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 evalu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was discrepancy as follows: - Table-I Period Receipts Difference Rate of duty (ST + E. Cess + Higher Edu. Cess) ST short paid As per balance sheet As per ST-3 returns 2004-05 1,44,91,661 29,40,000 1,15,51,661 10.2% 11,78,269 2005-06 1,86,50,282 33,19,200 1,53,31,082 10.2% 15,63,770 2006-07 2,17,42,557 36,10,346 1,81,32,211 12.24% 22,19,382 2007-08 2,01,15,096 53,03,455 1,48,11,641 12.36% 18,30,719 2008-09 1,89,44,653 50,43,546 1,39,01,107 12.36% 17,18,177 2009-10 (upto Sept.09)* 1,13,95,583 39,7 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

000 68,37,000 52,99,058 50,01,037 2008-09 32,60,000 58,65,000 50,43,546 47,76,107 2009-10 (upto Sept-09)* 27,22,000 30,95,000 39,70,118 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 Direct .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t book/rough cashbook, it was found that the total comes to ₹ 1,73,98,987/- and thus a difference of ₹ 60,03,441/- noticed, and on this difference, it was proposed to levy duty of ₹ 5,60,607/-. 5. Accordingly, in view of the aforementioned facts it appeared that the appellant is not discharging the tax liability properly as required under Section 67 of the Finance Act and they have short paid service tax for the period 2004-05 to 2009-10 (up to September 2009). Accordingly, it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

with penalty under Sections 77(1b), 77(2) and also penalty on the appellant Managing Director Shri Aditya Kumar, ₹ 5000 under Section 77(2) of the Finance Act, 1994. 7. Being aggrieved the appellants are before this Tribunal. The learned counsel for the appellants Shri Anurag Mishra explains that they have discharged the service tax with respect to their taxable activities being imparting of coaching for pre-engineering and pre-medical examinations. So far their activity of running pre-sc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es any certificate or diploma or degree or any educational qualification recognized by law for the time being in force-Section 65(27) of the Finance Act, 1994 . The learned counsel have further taken us through the evidences reproduced in the paper book wherein, from the fee receipts for pre-school coaching/education, we find that the date of birth of the students is given and also the name of their parents and the brief addresses is there. From the date of birth it is evident that the children .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from the newspapers. Further, the appellant has also referred to the Panchnama drawn on the date of inspection. In the Panchnama it is recorded that the statement of Shri Ashutosh Kumar the Administrative Officer of the appellant company was recorded, wherein he had stated that in one classroom measuring 25' x 18' in which 20 children can sit. Further, the tables and chairs found in such classrooms were suitable for sitting of small children of primary classes or pre-school classes. Furt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 classroom is suitable for pre-school or primary classes. 8. As regards the receipts with regard to test ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ll is involved in this activity. Such students are not given even single classroom guidance either before or after examination. The prospective students seeking admission to the engineering and medical classes by attending this test series are able to understand their prospective chances and/or the prospective scoring for the main exam. Such activities are in the nature of mock exams and no element of coaching is involved. The appellant also arranges premises at various places in various cities .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eipts 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 tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version