9911796707
TMI Blog2012 (7) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... OIA No. 634/2006/552(Raj)/ Commr ( A)/RP/RAJ, dt.22.11.2006. 2. The relevant facts that arise for consideration are that the appellant is providing coaching and training to the students in respect of private tuition classes. The services were brought into the Service Tax net w.e.f . 01.07.2003. The case of the Revenue and as confirmed by the jurisdictional Assistant Commissioner is that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount and appropriate relief has to be given by working out amount based upon the ratio of cum tax value. 4. Ld.SDR reiterates the findings of both the lower authorities. 5. We have considered the submissions made by both sides and perused the records. 6. We find that, on merit, the judgments of the co-ordinate Benches in the following cases is against them and they are liable to pay the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, it is clearly held that cum duty/cum tax benefit needs to be given to the appellant. Upholding the Service Tax liability on the appellant, we hold that the appellant is liable to discharge the Service Tax liability and interest thereof on the amount collected by them and considering the said amount as cum tax value. 8. As regards the penalties imposed on the appellant under Section 76 & 78, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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