9911796707
TMI Blog2025 (2) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment of India, Department of Space, Sector 72. Mohali (hereinafter referred to as the "appellant") are engaged in providing the services of Scientific & Technical Consultancy, Consulting Engineering, Repair & Maintenance, Business Auxiliary and GTA Services. During the scrutiny of the records by the audit it was observed that the appellant had entered into an agreement with M/s Eon Infotech Ltd, on 30.7.01 to work together to promote Very Large Scale Integrated Circuits (hereinafter referred to as "VLSI") education, design and training by setting up Centres at Chandigarh and Mohali and the appellant became "Franchiser" and M/s Eon Infotech became "Master Franchisee" of the appellant. The Franchiser prescribed the standards for course an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the said order, the appellant filed appeal before the Commissioner (Appeals), who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. Ld. consultant Dr. A.S. Gill appearing on behalf of the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedents. He further submits that the appellant is a part of the Department of space, Government of India and has entered into a agreement with EON Infotech Ltd, Chandigarh on 23.07.2001 to work together to promote very large scale integrated circles, education design and training. The said course was named as VEDAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the activity of imparting training and education under VEDANT was covered under Commercial Coaching. He further submits that the appellant being a Govt. organization are not going to gain anything by non payment of due taxes and deposited the amount in respect of audit para 1 along with interest for the entire period including the period beyond extended period of five years before issuance of show cause notice. He further submits that the Ld. Additional Commissioner while dropping the penalty under Section 76, 77 and 78 has observed in para 4.10 that extended period cannot be invoked as there is no malafide intention to evade payment of tax on the part of the appellant which is a Government of India undertaking. He further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant was conducted two times during the impugned period and a lot of correspondences which is on record were exchanged between the appellant and the respondent and as per these correspondences the allegations of the department was that the appellant is liable to pay service tax on commercial training and coaching, wherein the show cause notice was issued on 19.10.2009 for the period from 01.04.2004 to 30.09.2007 by invoking the extended period. The allegations of the department is that appellant is liable to pay service tax under a franchisees service. 7. Further, we find that the entire demand has been confirmed by invoking the extended period; we also find that the additional commissioner in the Order-in-Original has observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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