2015 (6) TMI 1046

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.... Excise Tax as applicable to Sales-tax is assailed by the Department.  The following substantial question of law arises from the impugned order passed by the Tribunal for adjudication: Whether the Honble Tribunal has followed the directions given by the Honble A.P. High Court vide orders dated 19.01.2010 in C.E.Appeal No. 301 of 2010 and dated 19.10.2011 in C.E.A.No. 110  of 2011 and the directions of the Honble Supreme Court vide orders dated 06.01.2012 in Civil Appeal No. 230 of 2012 in ordering pre-deposit of Rs. 6.00 crores which is much below the 1/3rd of service tax demand? The principal contention raised by the learned Standing Counsel for Customs and Central Excise appearing for the appellant is that the Apex Court i....

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....o be decided by the third member on account of the difference of opinion vide Interim Order No.IO/46/2014, dated 28.02.2014.  In that view of the matter, the total liability of tax itself would come only to Rs. 10,71,65,822/-. Further, there are various other components in the fee calculated by the respondent and the same do not form part of the taxable service. The detailed submissions were considered objectively by the Tribunal which are recorded as under: We have already taken a view that prima facie we are not convinced that just because the appellants charged a composite fee and there is no break-up details available, service tax cannot be levied on the Commercial Training or Coaching conducted by the appellants.  At th....

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....didates to face the entrance exam and complete it successfully.  Therefore, we find some substance in the arguments of the learned special counsel that Internal Exam fee cannot be ignored.  He also submitted that amount collected for sale of applications also cannot be ignored because without application there cannot be admission.  It is the submission of the learned special counsel that the net taxable amount if the lab fee, Internal Exam Fee, sale of applications, PRO collection, other income fee, etc. are added, the total amount of service tax payable would come to nearly Rs. 30 crores and he submits that following the decision of the Honble Supreme Court which invoked even extended period, 1/3 of the tax should be require....