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TMI Blog2017 (11) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... act by the Department that the appellant have separately recorded the receipts on account of sale of books in their books of accounts maintained on tally software in the regular course of business. Further, there is no finding to the contrary by the Commissioner that the appellant have not done the activity of purchase and sale of books or have bifurcated their coaching receipts under the head of ‘sale of books’ - demand set aside. The demand of ₹ 5,60,607/- based on imprest account is an mere assumptions and presumptions and hence liable to be set aside. Appeal allowed - decided in favor of appellant. - ST/1527 & 1607/2011-CU[DB] - ST/A/71281-71282/2017-CU[DB] - Dated:- 14-9-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Anurag Mishra (Advocate) - for Appellant(s) Shri Rajeev Ranjan (Joint Commr.) AR - for Respondent(s) ORDER Per: Anil Choudhary The issue in this appeal by the appellants who are running a Coaching Institute is whether they have short paid service tax as alleged and held in the impugned Order-in-Original. 2. Brief facts are that the appellants are running a coaching inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,11,53,167 92,75,140 Table-II Receipt as per Profit and Loss Account statement Period Pre-school coaching Test series Tuition fees Sale of Books 2004-05 Break up not available. Total amount shown in the Balance Sheet is Rs. 1,44,91,661/- 2005-06 26,50,000 61,25,000 33,19,200 65,56,082 2006-07 38,75,000 87,75,000 36,59,346 54,33,211 2007-08 29,78,000 68,37,000 52,99,058 50,01,037 2008-09 32,60,000 58,65,000 50,43,546 47,76,107 2009-10 (upto Sept-09)* 27,22,000 30,95,000 39,70,118 16,08,465 *(as per ledger record maintained in tally w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants Shri Anurag Mishra explains that they have discharged the service tax with respect to their taxable activities being imparting of coaching for pre-engineering and pre-medical examinations. So far their activity of running pre-school is concerned the same is expressly excluded from the definition of Commercial Training or Coaching Centre, which have been defined as means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force-Section 65(27) of the Finance Act, 1994 . The learned counsel have further taken us through the evidences reproduced in the paper book wherein, from the fee receipts for pre-school coaching/education, we find that the date of birth of the students is given and also the name of their parents and the brief addresses is there. From the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted at various places and not necessarily at the coaching centre. The learned counsel further explained that no imparting of knowledge or skill is involved in this activity. Such students are not given even single classroom guidance either before or after examination. The prospective students seeking admission to the engineering and medical classes by attending this test series are able to understand their prospective chances and/or the prospective scoring for the main exam. Such activities are in the nature of mock exams and no element of coaching is involved. The appellant also arranges premises at various places in various cities for holding such tests/test series for which rent agreements have also been annexed in support thereof in the appeal paper book. 9. So far the tax levied on sale of books is concerned. It is admitted fact that the appellant had a separate ledger in their books of accounts for sale of books. Such facts are admitted on the face of the record, on the 1 of the Order-in-Original. The learned Commissioner have taken notice from the records maintained that the appellant have separately recorded the receipts on account of sale of books. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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