TaxTMI 
TaxTMI 
2012 (4) TMI 581
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....R Mathew John, Technical Member 1. The Appellants are engaged in providing coaching classes to prepare students to take entrance examinations for medical colleges and engineering colleges. They were running three institutes namely, M/s Daswani Classes, M/s Kelwin AIEEE Classes and M/s KL-IITJEE Academy . They were also running three public schools up to Class-VIII and one school up to Class-XII ....
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.... ₹ 1,58,99,518/- for the period the period 01-01-2004 to 30-09-2008. 4. On adjudication the Commissioner gave relief on account of many items like value of school fees, kit, blazers, bags etc sold to students, fee deposits which were returned, franchisee deposits returned etc. and the demand was reduced to ₹ 47,16,921/-, which demand was confirmed along with interest and penalties for....
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....lready the Tribunal had granted waiver of pre-deposit of taxes in respect of value of study material sold in the case of Chate Coaching Classes Pvt. Ltd vs. CCE as reported at. They submit that the material sold by them are priced publications with MRP printed on it and the books are available for the public for purchase at the MRP price from some of the book-shops. They submit that proof of costs....
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....as not dealt with many core issues raised by the appellants and without dealing with those issues demand has been confirmed 9. Ld AR for Revenue submits that such exemption under Notf. 12/2003-ST could be availed only if standard text books on any subject were sold. What was sold was study material prepared giving the problems to be solved during the coaching classes. He relies on the clarificati....