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TMI Blog2009 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and Mr. P. K. Das, Member (Judicial) Mr. Naresh Gupta, Advocate for the Appellants. Mr. Sumit Kumar, DR for the Respondent. [Order per M. Veeraiyan, Member (Technical) (for the Bench)]. - This is an appeal against the order of Commissioner (Appeals) No. 107(GRM) ST/JPR-I/2007 dated 15.5.07. 2. Heard both sides. 3. Relevant fact, in brief, are as follows: (a) The appellant, a partnership firm is rendering commercial coaching and training service. The officers visited the premises of the firm on 19.10.05 and recovered certain records, recorded statements of the partners and issued a show cause notice proposing demand of tax and imposition of penalties. (b) A total demand of Rs.3,11,182/- has been confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, relationship etc. Therefore, demand of service tax on the higher amount based on the student-wise register is not warranted. 4.3 The partners of the institute are eminent persons in their respective fields i.e. in physics, maths and chemistry. Some of the students were keen to have personal tuitions from the said partners. Accordingly the partners have given tuitions independently at their homes to some students and amounts so collected by them is Rs.12,49,600/- and the same should not be included in the taxable amount in the hands of commercial coaching and training centre. He also submits only in respect of Shri D.B. Singh amounts collected during 2004-2005 was subsequently taken into account of the institutes as the students wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in relying upon the said register to arrive at the gross amount realised by them. As affidavits submitted by the appellant is contrary to entries in their private records, they have been rightly disregarded. 5.2 As regards the private tuitions claimed to have been given by the partners, he submitted that this is a modus operandi adopted to suppress the extent of services rendered by the appellant. For the year 2004-2005, the said receipts have been brought in the records of their institutes. If the tuition was given in their individual capacities, there was no occasion to bring them into institute's records. No other evidence in the form of advertisement that individual partners were taking tuitions in private capacity has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not known whether the discount in respect of these students has been reflected in the student-wise register. If the same was already reflected in the student-wise register and benefit already been given then there is no need for revision of the demand of service tax on this fact. However, the original authority shall examine the details relating to these 10 students and revise the demand, if the discounts have not been taken into account while raising the demand. 6.2 As regards, the claim that the partners were independently giving tuitions, the same has not been corroborated with evidence like advertisement for undertaking such activities. The claim that the partners in the reputed institute, which is coaching students in large numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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