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TMI Blog2017 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... air opportunity of hearing for determination of the nature and character of receipt of the concerned period and to determine taxability thereof - the appeal is remanded to the adjudicating authority to reach to a judicious consideration of taxability of services provided - appeal allowed by way of remand. - ST/00049/2008 - 40491/2017 - Dated:- 30-1-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant - Shri J. Shankar Raman, Adv For the Respondent - Shri S. Govindaraj, AC (AR) ORDER Per D.N. Panda: Learned counsel for the appellant says that the activity carried out by it was rendering of technical education on the computer subject. He provided services to the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided and there cannot be multiplicity of taxation in respect of same receipt. If at all, the appellant shall be brought under the category of Commercial Coaching and Training Service provider, it is entitled to the benefit of Notification No.10/2003-ST, dated 30.06.2003. This is applicable in so far as the contract made with M/s. SISI is concerned, where the trainees are the beneficiary of M/s. SISI and the appellant was trainer. 2. Appellant further submitted that the impugned order was passed without granting opportunity of hearing to the appellant to explain proper nature and character of the receipt. There was overlapping in demand due to multiplicity of taxation of same receipt stated above. The appellant being deprived of course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uter Training courses in Software and hardware in their own name as well as in the name on behalf of M/s. SISI/ Chennai; (b) M/s. Apollo had also appointed number of Franchisees to provide Computer Software and hardware courses in the name of and on behalf of M/s. SISI / Chennai as well as of M/s.Apollo/Chennai; (c) Apollo and their units as well as their appointed Franchisees have collected fees/charges from the students by using the printed bill books of M/s. SISI / Chennai and entire amounts so collected were consolidated by M/s. Apollo and the same was deposited in the accounts of M/s. SISI; (d) Apollo Chennai had received monetary consideration @ 73% from SISI / Chennai for having provided the said Computer Courses in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 7,89,52,658/-, as detailed in the ANNEXURE C1 and ANNEXURE C2 put together. (h) Apollo had appointed/authorised number of Franchisees to cater to the needs of SISI/ Chennai as well as M/s. Apollo to provide the said Computer courses in the name of SISI and M/s. Apollo. The same are classifiable under the category of Franchise Service . M/s. Apollo received non-refundable lump-sum amount from their Franchisees. M/s. Apollo / Chennai are liable to discharge service tax on the total lump-sum gross amount received from their Franchisees, being the taxable Value for the Franchise service provided by M/s. Apollo, from 01.07.2003 as explained supra. The tax liability payable for Franchise Service for the period from 01.07.2003 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.AADCA8029RST001 dated 08.01.2007. They have not got necessary endorsement in the Registration Certificate for the Business Auxiliary Service (BAS). (k) It, therefore appears that Apollo have suppressed the facts and contravened Sections 68, 69 and 70 of the Finance Act, 1994 with willful intention to evade payment of Service Tax and Education Cess, thereby rendered themselves liable for invoking the extended period of the time limit provided under proviso to Section 73 (1) of the Finance Act, 1994 for demand of Service Tax and Education Cess. It also appears that for non-payment of Service Tax and Education Cess on the due dates apart from the payment of interest on the Service Tax and Education Cess demanded under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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