2012 (7) TMI 502

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....ran: This appeal is directed against OIA No. 634/2006/552(Raj)/ Commr ( A)/RP/RAJ, dt.22.11.2006. 2. The relevant facts that arise for consideration are that the appellant is providing coaching and training to the students in respect of private tuition classes. The services were brought into the Service Tax net w.e.f . 01.07.2003. The case of the Revenue and as confirmed by the jurisdictiona....

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....cted by them is to be considered as cum tax amount and appropriate relief has to be given by working out amount based upon the ratio of cum tax value. 4. Ld.SDR reiterates the findings of both the lower authorities. 5. We have considered the submissions made by both sides and perused the records. 6. We find that, on merit, the judgments of the co-ordinate Benches in the following cases is....

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.... judgments of the Tribunal as well as of Hon'ble Apex Court, it is clearly held that cum duty/cum tax benefit needs to be given to the appellant. Upholding the Service Tax liability on the appellant, we hold that the appellant is liable to discharge the Service Tax liability and interest thereof on the amount collected by them and considering the said amount as cum tax value. 8. As regards the ....