2014 (2) TMI 863

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....ation on Management Courses to the Students as well as conducting Corporate Training. It is his submission that they had discharged service tax on corporate training, but did not pay service tax for providing Management Education Course. It is his submission that the demand has been confirmed against them by wrongly classifying the Management Education service provided to the Students, under the category of 'Commercial Training or Coaching Services' as defined under the erstwhile Section 65 (26) of the Finance Act, 1994. The ld. C.A. has advanced a two fold argument on the liability of service tax fastened on them. Firstly, he has submitted that since they are not providing any commercial training or coaching, but imparting education in the....

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....s that they were not given an opportunity to explain in detail the alleged un-declared realized amount, on which the demand has been confirmed. The ld.C.A. submitted that while computing the tax liability of Rs.1.71 Crores, the Department had considered that there had been an un-realized amount of Rs.13.87 Crores. The said amount was taken after considering the total bill amounts for the period from 2004 to 2008 as Rs.36.28 Crores deducting there-from realized amount of Rs.13.06 Crores. The balance Rs.23.15 Crores was further reduced by Rs.7.5 Crores on account of sundry debtors shown in audited balance sheet as on 30.06.2008. The ld. C.A. submitted that while computing the liability of Rs.2.25 Crores, the Department had taken the gross rec....

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....etc.; which itself shows that the Applicants are providing services under the category of 'Commercial Coaching & Training Services'. The ld. A. R. further submits that the Institute run by the Applicant, cannot come under the purview of Vocational Training Institute as it does not satisfy the definition of Vocational Training Institute provided under Notification No.24/2004-ST dated 10th September, 2004. Regarding computation of demand, the ld. A. R. for the Revenue fairly submits that the Applicant has now placed the documents before the Tribunal pointing out the errors in computation of demand, but the same were not placed before the ld. Commissioner, either during the course of personal hearing or in their reply to the demand notice. The....