TaxTMI 
TaxTMI 
TaxTMI 
2014 (12) TMI 830
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....P.K. Das The applicant filed this application for waiver of predeposit of tax of Rs. 1,41,21,499/- along with interest and penalty for the period from April 2006 to March 2009 under the category of 'Management Consultancy Service' and 'Commercial Training or Coaching Service'. 2. The learned counsel on behalf of the applicant submits that the amount of Rs. 23,11,903/- and Rs. 74,23,590/- of tax....
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.... returned to them as the training programme was cancelled. The adjudicating authority had not considered the documents in respect of the refund of the money to the trainees. He further submits that they have paid stipend to the trainees. He relied upon the decision of the Tribunal in the case of CCE Vs. Punjab Communication Ltd. - 2012 (25) STR 89. The demand is also barred by limitation as they h....
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....ted more money and have refunded very petty amount. It is also stated that they have not claimed before the adjudicating authority that the trainees were their own employees and they have also not produced any evidence. 4. After hearing both sides and on perusal of the records, we find that the demand of tax on management consultancy is based on the balance sheet figure. It is seen that the adjud....
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....rainee on collection of certain amounts while also paying them the monthly stipend and as the company could not accomplish the project undertaken by them for which such trainee employee were recruited and the programme was cancelled. The Tribunal in the case of Punjab Communication Ltd. (supra) held that coaching or training to outsiders except the employees of the buyer concerns who were to use t....