9911796707
TMI Blog2012 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax of Rs.98,93,491/- stands confirmed against the applicant M/s. Rubic Rostrum along with imposition of penalty of Rs. 1,97,86,982/- in terms of provisions of section 78 of the Finance Act and penalty of Rs.5,000/- under section 77. In addition, penalty of Rs.5,000/- stand imposed on the second applicant Shri Aditya Kumar, Managing Director. 3. After hearing both sides at length duly represented by Shri B. R. Tripathi, learned advocate and Shri B.L. Soni, learned AR, we find that the applicant is running coaching classes, which are liable to Service Tax with effect from June, 2003 onwards. The applicant were discharging their Service Tax liability in respect of tuition fee being charged by them from their students. Their premises were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnically a coaching activity. The said activity is different from providing coaching to the students. 4. The above view does not stand accepted by the Commissioner who, confirmed the demand and imposed penalties and hence the present appeal along with stay petition. 5. After appreciating the submissions made by both the sides, and after going through the impugned order, we find that there is recording of fact by the adjudicating authority that the applicant, instead of having provided number of opportunities, have not been able to substantiate their plea of pre-school coaching. No evidence stands produced by the applicant in the shape of names of the students or their addresses or their identity, names of the teachers, to show that actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be given to them. He also submits that rate of tax during the relevant period was on the lower side whereas the tax stand confirmed against them by applying the higher rate of duty prevalent at the time of issuance of SCN. 8. Learned advocate also relied upon the provisional balance sheet for the year 1.4.2011 to 31.3.2012 in support of his plea of financial hardship. Countering the argument of financial difficulty, learned AR submits that there is reserve and surplus to the extent of Rs.76 lakhs. Further pre-schooling fee stand reflected to the tune of Rs. 1.40 crores, which is much more than the tuition fee for coaching, which has been shown as around Rs.55 lakhs. By this, he submits that balance sheet reflects upon the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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