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TMI Blog2012 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... entire amount of penalty shall stand waived. - ST/1527 & 1607 OF 2011 - ST/M/190 of 2012-CUS. - Dated:- 30-4-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. B.R. Tripathi for the Appellant. B.L. Soni for the Respondent. ORDER Ms. Archana Wadhwa, Judicial Member The delay in filing the present appeal is of 16 days, the condonation of which is sought on the ground that main appeal was filed within time and present appeal is only of Managing Director. Keeping in view the above fact, we condone the delay and allow the COD application. 2. After hearing both sides, we find that demand of Service Tax of Rs.98,93,491/- stands confirmed against the applicant M/s. Rubic Rostrum along with imposition of penalty of Rs. 1,97,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing but a part of the coaching exercise and value of the same is required to be added in the value of service. We find it is also the contention that pre-school coaching is exempted from Service Tax and inasmuch as they were actually providing the same, no tax can be confirmed in respect of the same. As regards sale of study material and text books, the appellants contention is that the same was independent activity and it was optional for the student to buy or not to buy the said books. As regards test series, the applicants plea is that such tests were being conducted to evaluate the students which may not be technically a coaching activity. The said activity is different from providing coaching to the students. 4. The above view do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate submits that such information was being provided in ST 3 returns. However, we find from the impugned order of the Commissioner that there was no such disclosure in the ST 3 returns. The appellant has not been able to produce any ST-3 return before us so as to substantiate their plea. 7. At this stage, learned advocate also submits that in any case cost of books and materials sold is not required to be taken into consideration for confirmation of Service Tax, in terms of provisions of Notification No. 12/03. He also submits that entire Service Tax should be treated as cum duty price and the deduction on account of tax is required to be given to them. He also submits that rate of tax during the relevant period was on the lower sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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