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TMI Blog2011 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax liability under 'commercial training or coaching services' as per the returns filed by him - The adjudicating authority wants to include the value of the books and notes and subscription to journals etc. to the aggregate value of taxable service - Prima facie, sale of books, journals and other materials by the assessee to the general public and students of their classes, cannot form t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess: Rs.38,870/- for the period April, 2008 to March, 2009. (iv) Interest on the above amounts u/s 75. (v) Penalty: Rs.96,95,342/- u/s 78. (vi) Penalty: Rs.5,000/- u/s 77. (vii) Penalty: Rs.200/- per day u/s 76. 2. The above said amounts along with interest have been confirmed by the adjudicating authority and consequent penalties have been imposed on the ground that the appellant had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the Board's Circular dated 20th June, 2003 is irrelevant. He would also draw our attention to the interim order passed by the coordinate bench in the case of M/s. Chate Coaching Classes Pvt. Ltd. Vs. CCE, Aurangabad reported in 2007-TIOL-1714-CESTAT-MUM on an identical issue. 4. The learned JCDR would reiterate the findings of the adjudicating authority 5. On a careful consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper perspective and has only relied upon the Board's Circular dated 20th June, 2003 which indicates that the cost of standard text books should be deducted from the value of the taxable service. Prima facie , we find that in this case, sale of books, journals and other materials by the assessee to the general public and students of their classes, cannot form the value of the taxable service for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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