9911796707
TMI Blog2012 (4) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... s-XII affiliated with Rajasthan Board. 2. Further the appellants had authorized others to conduct coaching classes using study material prepared by them and using their name and thus acting as franchisers and getting payments from some franchisees. They were not paying service tax on amounts collected as royalty amount from their franchisees either. 3. They were registered with service tax authorities and paying service tax under the head for Commercial Coaching and Training. But it was found by Revenue that they were not paying service tax on the full amounts received from students but were only paying tax on part of the amounts received. Revenue took the total receipts as per their Profit and Loss account and demanded tax on the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or goods sold in the course of providing services as per notification 12/2003-ST. They submit that already the Tribunal had granted waiver of pre-deposit of taxes in respect of value of study material sold in the case of Chate Coaching Classes Pvt. Ltd vs. CCE as reported at. They submit that the material sold by them are priced publications with MRP printed on it and the books are available for the public for purchase at the MRP price from some of the book-shops. They submit that proof of costs of printing of these study materials and test papers for the concerned years amounting to about ₹ 3.38 crores was placed before the adjudicating authority. They contend that the value of such study material sold cannot be considered as the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Chate Coaching Classes Pvt. Ltd.(supra). At this prima facie stage we are accepting the argument that the scope of the exemption under Notification 12/2003-ST cannot be whittled down by clarification. The Appellants seems to be having proof enough to contest that the value of services was not transferred to cost of books sold. This matter can be looked into during final hearing. The value actually received during the impugned period for franchisee service also requires clear reconciliation taking into account amounts outstanding to be paid. This also can be done only during final hearing. 12. On an overall appreciation of the facts we are of the view that the amount of ₹ 8,98,512/- already deposited in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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