9911796707
TMI Blog2008 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per S.S. Kang, Vice President] - The appellant filed this appeal against the impugned order whereby amount of Service Tax of Rs.71,696/- was confirmed and penalties were imposed. 2. The only contention of the appellant is in respect of computation of total receipt in respect of commercial coaching service. The contention is that the Revenue officers retrieved data from the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted that total amounts received from their customers are to be treated as cum-tax. 4. The contention of the Revenue is that the adjudicating authority considered this issue raised by the appellant and rejected the contention of the appellant. As the appellants were suppressed the receipt of the amounts received from their customers for providing the taxable service, hence the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same has been retrieved from the computer installed at appellant's premises. Further, I find merit in the contention of the appellant and the total receipt of Rs.5,71,700/- are to be treated as inclusive of Service Tax, in view of the decision of the Tribunal in the case of Rampur Engineering Co. Ltd. Vs. CCE reported in 2006 (3) STR 650. The amount of Service Tax to be requantified as sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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