2011 (2) TMI 518

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....ant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President, (Oral)]. - Heard both sides. 2. The appellant has filed this appeal against the impugned order whereby demand of Service Tax of Rs. 52,39,960/- was confirmed along with interest and consequential penalties were imposed. The contention of the appellant is that the appellants are providin....

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....ge of Competitive Exam. v. CCE, Visakhapatnam reported in 2009 (16) S.T.R. 154 (Tri.-Bang.). 2. The contention of the Revenue is that the appellants were providing the taxable service and from the year 2004, they stopped filing returns and thereafter, an enquiry was conducted and it was found that the appellants had not paid appropriate tax on the commercial training or coaching service, w....

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....ning or Coaching service. In view of the above position, we find merit in the contention of the appellant that the hostel and mess charges, which are optional only to the students who opted for this facility, are not includible in the gross receipts for levy of Service Tax as provider of commercial training or coaching service. 4. During the argument, the contention of the Revenue is that ....