2008 (2) TMI 65

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....firmed the service tax of Rs. 7,08,791/- along with confirmation of interest and imposition of personal penalties under various sections of Finance Act, 1994. The said tax stands confirmed against the appellant who has provided services as coaching and educational training. The appellant was holding registration for providing of said services. The dispute in the present appeal relates to the perio....

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....ST-3 return filed on 23-10-2003, the appellant had not declared the value of taxable services provided during the relevant months for which they have realized the fee prior to 1-7-2003. As such, it has been held that there was suppression on the part of the appellant with an intention to evade payment of duty. 3. I find that the issue was the subject matter of doubt and dispute and it is seen t....

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.... 23-10-2003 disclosing only the taxable services billed and charged for those months, was with any intention on the part of the appellant to evade duty. In any case, no question was ever raised by the appellant's jurisdictional Central Excise authorities questioning the disclosure of the fees amount collected prior to 1-7-2003, when it is a common knowledge that such fees are collected at the star....