2009 (11) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NTED BY: Shri M.N.S. Naidu, Advocate, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order per: P. Karthikeyan, member (T)]:- The appellants seek waiver of pre-deposit of service tax of Rs.52,39,960/-, applicable interest and penalties imposed under different sections of the finance act, 1994 (the Act) which includes a penalty of Rs.75 lacs u/s 78 of the Act. 2. The fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alties on the appellants as mentioned supra. 3. Moving the application for waiver of pre-deposit and stay of recovery of amounts adjudged, ld. Counsel for the appellant submits that the impugned demand relates only to the hostel and mess charges collected from the students during the material period. He relies on a decision of this Bench in the case of Aditya College of Competitive Exams vs. CC....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d a different figure relating to hostel and mess charges compared to that ascertained during the investigation. He submits that the impugned demand and penalties were ordered in accordance with the law. It is also submitted that the students receiving coaching from the appellants had to compulsorily stay in the hostel run by the institute. 4. We have carefully considered the submissions made by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....05) 52,87,000 8% 5,28,700 (c) Education Cess ------- 2% 10,574 (a) 2005-06 and 2006-07 (up to 17.04.2006) 1,21,95,750 10% 12,19,575 (b) Education Cess -------- 2% 24,392 (a) From 18.04.2006-05/07 (up to 10.05.2007) 1,09,27,700 12% 13,11,324 (b) Education Cess ----- 2% 26,226 05/2007 - 12/2007 (a) From 11.05.2007 - up to 12/20....