2017 (6) TMI 633

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....and they had obtained registration as commercial training and coaching service provider and collected service tax from the recipient of service. As they had not remitted the same to the Govt account during the period from March 2006 to September 2007, action was initiated against them and demand notice was issued. After complying with the due process of law, the show-cause notice was adjudicated and it was held that the appellant had admitted their tax liability as well as the fact of collecting tax from customers and that their only plea was to waive penalties as they had remitted portion of the tax due before issue of demand notice and balance before the adjudication of the case. The appellant voluntarily agreed to pay the service tax alo....

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....cording to the guidelines and the instructions of the franchiser. He also submitted that the omission to pay service tax as per quarterly returns was not willful or intentional but due to bonafide reasons. He further submitted that the appellant commenced operation only from March 2006 and the appellant being new to the activity was in severe financial problems at the infancy period. On the other hand learned A.R. submitted that the appellants have collected the service tax which is clear from the receipt issued to the customers wherein it is clearly mentioned that the fee is inclusive of service tax @ 10% and education cess @ 2%. A copy of the said receipts are already on record. He further submitted that the partner of the appellant in hi....

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....i Vs Damnet Chemicals Pvt Ltd in Civil Appeal No 3821-3823/2005(SC). On the other hand learned A.R. in support of his submission relied upon the following decisions: 1) Tops Security Ltd Vs CCE New Delhi [2016(41)STR 634 (Tri-Del] 2) Triton Communication Pvt Ltd Vs CCE Mumbai [2007(211)ELT 233 (Tri-Mum)] 3) CCE Bangalore Vs Alsthom Instrument Transformers [2015(322)ELT 297(Kar)] 4. After considering the submissions of both the parties and perusal of the material on record, I find that in this case, the appellant in his statement before the Superintendent has admitted that they have collected the service tax from the students and the receipts also specifically mention that this service tax is included in the ....