AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (11) TMI 690
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....ther they have short paid service tax as alleged and held in the impugned Order-in-Original. 2. Brief facts are that the appellants are running a coaching institute. They are providing four types of services/activities: - (i) Running pre-school classes at Ghanpati House, 13 Madan Mohan Malviya Marg, Lucknow. (ii) Coaching for pre-engineering and pre-medical students at Suraj Deep Complex, Jopling Road, Lucknow. (iii) Sale of books to the students who are engaged in preparation of medical and engineering exams. (iv) Examination and evaluation of students through test series (available to all), wherein no service of coaching/training is involved. 3. The appellant company is registered with the Service Tax Department for the ....
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.... 87,75,000 36,59,346 54,33,211 2007-08 29,78,000 68,37,000 52,99,058 50,01,037 2008-09 32,60,000 58,65,000 50,43,546 47,76,107 2009-10 (upto Sept-09)* 27,22,000 30,95,000 39,70,118 16,08,465 *(as per ledger record maintained in tally which later on becomes part of balance sheet) Total 1,54,85,000 3,06,97,000 2,12,91,268 2,33,74,902 Grand Total - 10,53,39,832 . Further the appellant was maintaining a rough cashbook or imprest book wherein they were recording the cash receipts as well as cash expenses and also the amounts given to the Directors by the Cashier. On comparison of receipts as per the cashbook maintained on tally software with the rough cashbook/imprest b....
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.... 5000 under Section 77(2) of the Finance Act, 1994. 7. Being aggrieved the appellants are before this Tribunal. The learned counsel for the appellants Shri Anurag Mishra explains that they have discharged the service tax with respect to their taxable activities being imparting of coaching for pre-engineering and pre-medical examinations. So far their activity of running pre-school is concerned the same is expressly excluded from the definition of Commercial Training or Coaching Centre, which have been defined as -"means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes co....
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....ables and chairs found in such classrooms were suitable for sitting of small children of primary classes or pre-school classes. Further books as well as charts etc., being educational material suitable for pre-school or primary classe was also found in such classes. Alongwith those books in those classes, some books for students of pre-medical and pre-engineering were also lying in the racks. The learned counsel further, states that only due to presence of such few books on the racks, the learned Commissioner has drawn adverse inference which is not at all tenable and against the overwhelming evidence on record. Further, in the statement at point no. 3 of Shri Ashutosh Kumar it has been noticed that in the room at second floor, being two ro....
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....l paper book. 9. So far the tax levied on sale of books is concerned. It is admitted fact that the appellant had a separate ledger in their books of accounts for sale of books. Such facts are admitted on the face of the record, on the 1 of the Order-in-Original. The learned Commissioner have taken notice from the records maintained that the appellant have separately recorded the receipts on account of sale of books. The learned counsel further urges that in view of the admitted fact, wherein the appellant has done sale of books, no tax can be demanded on deemed service, on assumptions and presumptions. Accordingly, the learned counsel prays for allowing the appeal with consequential benefits. 10. Heard the learned AR for Revenue who h....