9911796707
TMI Blog2024 (8) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... s are engaged in providing taxable services under the category of "Commercial Training or Coaching Services" during the relevant period 01.07.2003 to March 2009 . The appellant was issued with three show-cause notices for the period April 2003 to March 2009 alleging short payment of service tax of Rs.96,95,342/- (April 2003 to March 2007) Rs.39,37,360/- (April 2007 to March 2008) and Rs.44,22,548/- (April 2008 to March 2009) as they failed to include the value of the study materials in providing commercial training or coaching service during the said period. On adjudication, the demands have been confirmed with interest and penalty. Hence, these appeals. 2. At the outset, the learned advocate for the appellant submits that the appellant ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied out of sale of books through their outlets spread over throughout the Kerala. Further, he submits that the subsequent balance sheet even though did not reflect a consolidated figure of sale of books with coaching services; however, Department considered the sale of books as part of the coaching services, demanded service tax on the total value under the head 'commercial training or coaching service' including the sale of books. He submits that in their reply as well as before the learned Commissioner, they never claimed exemption under Notification No.12/2003-ST dated 20th June 2023 for the supply of study materials to students in rendering commercial training or coaching service; their claim all along was not to include the value of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals for consideration is whether the value of the books / study materials supplied by the appellant during the relevant periods be considered as a part of the gross value of commercial coaching or training services rendered during the said period. 6. The undisputed facts are that the appellant were engaged in providing taxable services under the category of 'Commercial training or coaching service' throughout the period in dispute. Also, it is an admitted fact that they are a publication house, operating throughout the state of Kerala publishing various study materials, magazines, guides etc. commencing from the year 1996. It is the case of the appellant that there had been mistake in the balance sheet covering the period 2003-04 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidated amount of income for services and sale of books in the balance sheet, for the initial years 2003-04 to 2006-07, the Commissioner has confirmed the demand. 8. In this backdrop, considering the evidences produced before the Commissioner as well as before us, we find that the sale of books was a separate activity and carried out by the appellant from same or different locations/outlets and it has no connection with the rendering of 'Commercial Training or Coaching Centre Service'. The fees collected from the students do not indicate any such collection of value of materials separately in the respective receipts without including its value in the service. In absence of any such evidence, clubbing the value of the sale of books carried ..... X X X X Extracts X X X X X X X X Extracts X X X X
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