9911796707
TMI Blog2009 (11) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/610/2009 - 1683/2009 - Dated:- 30-11-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri M.N.S. Naidu, Advocate, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order per: P. Karthikeyan, member (T)]:- The appellants seek waiver of pre-deposit of service tax of Rs.52,39,960/-, applicable interest and penalties imposed under different sections of the finance act, 1994 (the Act) which includes a penalty of Rs.75 lacs u/s 78 of the Act. 2. The facts of the case are that the appellant is registered with the Department as provider of Commercial coaching and training service. For the period 1/7/2003 to 31/3/2007, the appellants did not file ST3 returns fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned demand is barred by limitation. We have also heard ld. SDR who submits that the appellants had tried to shift part of the taxable value (tuition fees) to hostel and mess charges and evaded service tax due to be paid. He submits that the balance sheet of the assessee showed a different figure relating to hostel and mess charges compared to that ascertained during the investigation. He submits that the impugned demand and penalties were ordered in accordance with the law. It is also submitted that the students receiving coaching from the appellants had to compulsorily stay in the hostel run by the institute. 4. We have carefully considered the submissions made by both sides and perused the records. In the impugned order u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 12% 1,07,514 b) Education Cess ----- 2% 2,150 c) Secondary and Higher Education Cess ----- 1% 1,075 Total 4,67,14,583 48,75,450 5. From the above observations of the Commissioner, we find that Commissioner has raised the impugned demand treating the hostel and mess charges as part of the gross value exigible to service tax. This finding is, prima-facie, incorrect. Moreover, we find that in the case of Aditya College of Competitive Exams (Supra), this Tribunal had held that the mess charges paid by the students receiving commercial training or coaching could not be validly made part of the taxable value under the category of commercial coaching and tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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