2013 (12) TMI 153

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....e applicant had not discharged tax liability properly on various counts. A Show Cause Notice was issued and adjudicated resulting in a confirmed demand of Rs.2,95,98,394/- along with interest and penalties. Aggrieved by the order, the applicant has filed an appeal before this Tribunal with a request for waiver of pre-deposit of dues arising from the impugned order. 2. Arguing for the applicant, the learned Counsel has given a detailed tabulation of the various disputed items of tax elements. Since, we are at the stay stage, we are presently considering only the items involving major amounts. The learned Counsel concedes that there is an amount of Rs.5,57,000/- which needs to be paid by them and the same has been paid along with interest.....

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....ing materials provided were not standard textbooks and, therefore, the value cannot be excluded. He firstly submits that training materials were sold by two other parties and there is no reason as to why that value should be included in the realisations of the applicant. Secondly, he submits that it is already decided by the Tribunal in the following cases that the exemption Notification 12/2003-ST cannot be denied by any executive instructions instructing that the exemption will apply only in respect of standard textbooks sold. (i) M/s. Cerebral Learning Solutions Pvt. Ltd. Vs Commissioner of Central Excise, Indore reported in 2013-TIOL-834-CESTAT-DEL. (ii) M/s. Daswani Classes Ltd. Vs Commissioner of Central Excise, Jaipur-I reporte....

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....agreement between the applicant and the franchisees. In some case, the applicant has sold the textbooks directly to the trainees and these books are not standard textbooks. He points out that without these textbooks the applicant could not have imparted the training. Further, he says that there is a clause in the agreement between franchisor and the franchisee that on termination of the agreement, the franchisee will hand over the materials back to the franchisor. The AR emphasises on this clause and says that this clause clearly shows that there was no sale involved. He also submits that the applicant has been arranging such sale of books and administrative material to avoid payment of service tax by adopting innovative method of billing o....