9911796707
TMI Blog2008 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... received from the students is deposited in a joint account - as the service is provided by appellant, 100% liability is on the appellant – larger period invocable - unable to grant any waiver of pre deposit – penalty is waived - stay partly granted - ST/18/2008 - ST/65/2008 - Dated:- 20-2-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) [Order per : Justice S.N. Jha, Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis. As the appellant is retaining only 75% of the amount collected from the students, it is not liable to pay Service Tax to the extent of the remaining 25% of the amount. 3. In the present case we are concerned with the extent of liability of the appellant and on a prima facie consideration, we are of the opinion that the appellant is liable to pay Service tax on the entire amount collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any evidence on the point, it is not possible to accept the contention. As a matter of fact, there is a definite finding in the order of the Commissioner to the effect that payment of 25% amount as ongoing royalty to Career Point Infosystems Ltd. is not an input service in relation to commercial training or coaching service rendered by the appellant. 5. Learned Counsel also submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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