2016 (6) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : C.S.C ORDER The petitioner, who claims to be engaged in providing commercial training and coaching classes to the aspirants of IIT, JEE, AIEEE, PMT and other competitive examinations under the name and style of "M/s ABC Classess PRSS", seeks the quashing of the proceedings that have been initiated against the petitioner under Section 147 of the Income Tax Act, 1961 ^the act &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-show cause notice dated 18 October 2013 was issued by the Commissioner, Customs, Central Excise and Service Tax, Allahabad as to why the service tax amounting to Rs. 55,51,706/- for the period 2009-10, 2010-11 and 2011-12 under Section 73(1) of the Finance Act, 1994 along with interest and penalty may not be imposed upon the petitioner. This notice was confirmed by order dated 2 March 2015. The p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice/gross fee receipts. Accordingly, service tax demand of Rs. 55,51,706/- was raised by the Central Excise Department, which demand was confirmed by the Commissioner, Central Excise Allahabad. It is on the basis of the aforesaid statements that it has been stated that gross fee receipts of the assessee-firm for the assessment years 2009-10, 2010-11 and 2011-12 is Rs. 1,37,39,500/-, Rs. 2,06,40,2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny case the proceeding should have been kept in abeyance till the appeal is decided. Sri Manish Goyal, learned counsel appearing for the Department has, however, submitted that in the facts and circumstances of the case, the Income Tax Officer had sufficient reason to believe that the income chargeable to the tax had escaped assessment and in support of his contention he has placed reliance upo....