2017 (3) TMI 423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed by Revenue. 2. The brief facts of the case are that, M/s. Apex Institute was engaged in providing commercial training or coaching services. On 05.01.2011 departmental officers visited the business premises of the assessee-appellant and collected certain documents required for investigation including application forms submitted by students for coaching for the year 2010-11. They also inquired with the Manager about the fee structure. It was told by the Manager that fee for one subject was Rs. 5000/- and Rs. 8000/- for two subjects and Rs. 27,000/- for all subjects. Thereafter they collected some information from the students about the free paid by them. On the basis of information in the application forms submitted by the students ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove that M/s. Apex Institute had received coaching fee of Rs. 1,57,83,000/- in the year 2010-11. The Original Authority did not appreciate the arguments put forth and confirmed the demand and imposed equal penalty. Aggrieved by the said order, M/s. Apex Institute preferred appeal before the Commissioner (Appeals) which was decided through Order-in-Appeal No. 230/ST/ALLD/2015 dated 24.11.2015. Before the learned Commissioner (Appeals) they submitted that total 804 application forms were resumed out of which 528 opted for combined course and remaining 276 opted for individual courses and that out of 528 students 409 were repeaters and 119 were fresher. Further submitted that out of 276 students 210 were repeaters and only 66 were fresher. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioner (Appeals) does not have any such authority under the law and therefore said part of the impugned Order-in-Appeal is bad in law. 4. Heard the learned counsels for assessee-appellant. He has submitted that on the basis of forms available with the institute and on the basis of statement of Manager that the institute charges Rs. 5,000/- for one subject, Rs. 8,000/- for two subjects and Rs. 27,000/- for all subjects, realization of fee by the institute was computed through the said show cause notice, whereas in fact there was discrepancy between the presumptive fee taken into consideration for computation of Service Tax demanded and actually paid by the students and further he has submitted that the factual report sought by learned ....