2011 (6) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R K Singla, JCDR Per: M V Ravindran: These stay petitions are filed for the waiver of pre-deposit of the following amounts:-     (i) Service Tax: Rs.95,37,062/- a/w Education Cess: Rs.1,58,280/- for the period April, 2003 to March, 2007.     (ii) Service Tax: Rs.38,22,680/- a/w Education Cess: Rs.75,551/- and SHE Cess: Rs.39,129/- for the period April 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t they are providing coaching and the said coaching classes also have their own publications and they sell books independently. It is his submission that the demand of the Service Tax has arisen on the value which has been considered by the authorities to be included in the services rendered by them forgetting the fact that the said value is for the sale of products like books, notes, etc. to stud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ining or coaching services' as per the returns filed by him. The adjudicating authority wants to include the value of the books and notes and subscription to journals etc. to the aggregate value of taxable service. It is the appellant's claim before the adjudicating authority that this business of the appellant is an independent business and is not a part of the commercial coaching class and, that....