TaxTMI 
TaxTMI 
2013 (12) TMI 215
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed by the same applicant on the same issue are being decided in this proceeding because they relate to the same issue but to different to periods. 2. The applicant were conducting 'Commercial Training and Coaching Service' in the field of software testing and were paying service tax on such activity. During the audit of their books of accounts by Central Excise Officers, it was noticed that th....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Out of this, the applicant states that they have already paid an amount of Rs. 32,59,467/- towards tax and Rs. 7,25,190 towards interest which claim could not be clearly verified from the papers filed. However, it is seen that payment of Rs. 10,37,881/- is recorded in the Show Cause notice 132/2009 dated 09-04-2009. 4. Aggrieved by the order, the applicant has filed an appeal before the Tribuna....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sit. 7. Opposing the prayer, the Ld. A. R. for Revenue submits that the value of the study materials has been arbitrarily fixed just to avoid payment of appropriate service tax. He points out that the material in question is not sold independently of the training service and is of no value independent of the service. He submits the cases where the Tribunal allowed exemption there was evidence tha....