2008 (3) TMI 269

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.... Shri S.L. Meena, DR for the respondent. [Order per S.S. Kang, Vice President] - The appellant filed this appeal against the impugned order whereby amount of Service Tax of Rs.71,696/- was confirmed and penalties were imposed. 2. The only contention of the appellant is in respect of computation of total receipt in respect of commercial coaching service.  The contention is that the Reven....

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...., is not sustainable. 3. The appellant also submitted that total amounts received from their customers are to be treated as cum-tax. 4. The contention of the Revenue is that the adjudicating authority considered this issue raised by the appellant and rejected the contention of the appellant. As the appellants were suppressed the receipt of the amounts received from their customers for provid....