2013 (10) TMI 637

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....plicant is a Govt. of Tamil Nadu undertaking providing road transport service for the public. The applicants are imparting training to the drivers and conductors after recruitment and charges from the trainees. By a show-cause notice dated 21.4.2011, there was a proposal for demand of tax of Rs.19,10,905/- for the period October 2005 to September 2010 on the amount collected towards training charg....

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.... State Government undertaking and therefore there is no intent to evade payment of tax. He further placed balance sheet of Tamil Nadu State Corporation Ltd. as on 31.3.2012. He submits that on an identical situation the Hon'ble Delhi High Court in the case of Delhi Transport Corporation Vs. Commissioner of Service Tax 2013 (30) STR 457 and in the case of Air India Ltd. Vs. Commissioner (Adjudicati....

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....mitation is invocable. 4. After hearing both sides and on perusal of the records, we find that the issue is a contentious one inasmuch as whether the transport corporation is an institute or an establishment providing commercial training to their employees which will be looked into at the time of appeal hearing at length. However, we have noticed that the demand was raised on the basis of inserti....

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....rough documents that such liability is being discharged. However, later events disclosed that this was not the correct situation and that the spaces had further been sold and that the deposits had not been made. Having regard to these circumstances and particularly the fact that the DTC is a public authority and would be ultimately in a position to discharge the liability determined by Tribunal, t....